division_name: Amendment of the Law &#8212; 6. Corporation tax (small companies' rates and fractions for financial year 2008)
motion: <p pid="b.862.1/1" pwmotiontext="yes">Question accordingly agreed to.</p>
  
  <p pid="b.862.1/2" pwmotiontext="yes">8. Rates of duty on alcoholic liquor</p>
  
  <p class="italic" pid="b.862.1/3" pwmotiontext="yes"> Mo<i> tion made, and Question put</i> ,</p>
  
  <p class="indent" pid="b.862.1/4" pwmotiontext="yes">That&#8212;</p>
  
  <p class="indent" pid="b.862.1/5" pwmotiontext="yes">(1) The Alcoholic Liquor Duties Act 1979 is amended as follows.</p>
  
  <p class="indent" pid="b.862.1/6" pwmotiontext="yes">(2) In section 5 (rate of duty on spirits), for "&#163;19.56" substitute "&#163;21.35".</p>
  
  <p class="indent" pid="b.862.1/7" pwmotiontext="yes">(3) In section 36(1AA)(a) (standard rate of duty on beer), for "&#163;13.71" substitute "&#163;14.96".</p>
  
  <p class="indent" pid="b.862.1/8" pwmotiontext="yes">(4) In section 62(1A) (rates of duty on cider)&#8212;</p>
  
  <p class="indent" pid="b.862.1/9" pwmotiontext="yes">(a) in paragraph (a) (rate of duty per hectolitre in the case of sparkling cider of a strength exceeding 5.5 per cent), for "&#163;172.33" substitute "&#163;188.10",</p>
  
  <p class="indent" pid="b.862.1/10" pwmotiontext="yes">(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 "&#163;39.73" substitute "&#163;43.37", and</p>
  
  <p class="indent" pid="b.862.1/11" pwmotiontext="yes">(c) in paragraph (c) (rate of duty per hectolitre in any other case), for "&#163;26.48" substitute "&#163;28.90".</p>
  
  <p class="indent" pid="b.862.1/12" pwmotiontext="yes">(5) For the table in Schedule 1 substitute&#8212;</p>
  
  <p class="indent" pid="b.862.1/35" pwmotiontext="yes">(6) The amendments made by this Resolution come into force on <phrase class="date" code="2008-03-17" pwmotiontext="yes">17 March 2008</phrase>.</p>
  
  <p class="indent" pid="b.862.1/36" pwmotiontext="yes">And it is declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.</p>
  
  <p pid="b.862.1/37" pwmotiontext="yes"><i> The House divided:</i> Ayes 302, Noes 240.</p>