text_body: --- DIVISION TITLE ---
  
  Amendment of the Law - 6. Corporation tax (small companies' rates and fractions for financial year 2008)
  
  --- MOTION EFFECT ---
  
  
  
  <p>The Aye voters passed an amendment to increase the duties on a range of alcoholic liquors. The <a href="http://http://www.opsi.gov.uk/RevisedStatutes/Acts/ukpga/1979/cukpga_19790004_en_1">Alcoholic Liquor Duties Act 1979</a> was amended as follows:</p>
  
  <blockquote><i>(2) In <a href="http://http://www.opsi.gov.uk/RevisedStatutes/Acts/ukpga/1979/cukpga_19790004_en_3#pt2-pb1-l1g5">section 5</a> (rate of duty on spirits), for "Â£19.56" substitute "Â£21.35".</blockquote>
  
  <blockquote>(3) In <a href="http://http://www.opsi.gov.uk/RevisedStatutes/Acts/ukpga/1979/cukpga_19790004_en_6#pt3-pb1-l1g34">section 36(1AA)(a) (standard rate of duty on beer)</a>, for "Â£13.71" substitute "Â£14.96".</blockquote>
  
  <blockquote>(4) In <a href="http://http://www.opsi.gov.uk/RevisedStatutes/Acts/ukpga/1979/cukpga_19790004_en_9#pt5-l1g72">section 62(1A) (rates of duty on cider)</a>-</blockquote>
  
  <blockquote>(a) in paragraph (a) (rate of duty per hectolitre in the case of sparkling cider of a strength exceeding 5.5 per cent), for "Â£172.33" substitute "Â£188.10",</blockquote>
  
  <blockquote>(b) in paragraph (b) (rate of duty per hectolitre in the case of cider of a strength exceeding 7.5 per cent which is not sparkling cider), for "Â£39.73" substitute "Â£43.37", and</blockquote>
  
  <blockquote>(c) in paragraph (c) (rate of duty per hectolitre in any other case), for "Â£26.48" substitute "Â£28.90".</blockquote>
  
  <blockquote>(5) For the table in <a href="http://http://www.opsi.gov.uk/RevisedStatutes/Acts/ukpga/1979/cukpga_19790004_en_13#sch1">Schedule 1</a> substitute-</blockquote>
  
  <blockquote>(6) The amendments made by this Resolution come into force on <phrase class="date" code="2008-03-17">17 March 2008</phrase>.</blockquote>
  
  <blockquote>And it is declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the <a href="http://http://www.opsi.gov.uk/RevisedStatutes/Acts/ukpga/1968/cukpga_19680002_en_1">Provisional Collection of Taxes Act 1968</a></i>.</blockquote>
  
  <p>N.B. Schedule 1 (linked above) refers to the duties on different types and strengths of wine. As you will see from the <a href="http://http://www.theyworkforyou.com/debates/?id=2008-03-18b.858.2">debate on They Work For You</a> the amendment proposes increasing the duties on all of these wines when you compare it to the <a href="http://http://www.opsi.gov.uk/RevisedStatutes/Acts/ukpga/1979/cukpga_19790004_en_13#sch1">original Schedule 1</a> of the Alcoholic Liquor Duties Act.</p>
  
  
  
  
  
  --- COMMENTS AND NOTES ---
  
  (put thoughts and notes for other researchers here)
  