text_body: --- DIVISION TITLE ---
  
  Finance Bill - [2nd Allotted Day] - Clause 3 - Duty on beverages made with spirits to be at spirits rates
  
  --- MOTION EFFECT ---
  
  
  <p>The Aye voters failed to pass an amendment to delete lines 20 to 25 in <a href="http://http://www.parliament.the-stationery-office.co.uk/pa/cm200102/cmbills/125/2002125.htm">clause 3 of the Finance Bill 2002</a>.</p>
  
  <p>Lines 20-25 read as follows:</p>
  
  <blockquote><i>"(1) Omit section 1(9) of the <a href="http://http://www.opsi.gov.uk/RevisedStatutes/Acts/ukpga/1979/cukpga_19790004_en_1">Alcoholic Liquor Duties Act 1979</a> (under which alcoholic beverages of a strength between 1.2 and 5.5 per cent made with spirits are treated as not being spirits, unless of a description specified by Treasury order).</blockquote>
  
  <blockquote>(2) This section shall be deemed to have come into force on 28th April 2002.</i></blockquote>
  
  <p>Consequently, we can see that the amendment wanted to preserve the existing arrangement whereby alcoholic beverages of a strength between 1.2% and 5.5% made with spirits are classified as <i>not</i> spirits.</p> 
  
  <p>However, since the amendment was not passed these types of alcoholic beverages are now considered spirits which means they are subject to higher rates of duty.</p>
  
  
  
  
  --- COMMENTS AND NOTES ---
  
  (put thoughts and notes for other researchers here)
  