(1) In this section "section 43" means section 43 of the Finance (1909-10) Act 1910.

(2) The duties of excise imposed -

(a) by section 43 on the licences for the manufacture or sale of intoxicating liquor specified in the First Schedule to the Finance (1909-10) Act 1910, other than an on-licence to be taken out annually by a retailer of spirits, and

(b) by section 10(3) of the Finance Act 1940 on a licence to be taken out annually by every person who makes cider or perry for sale,

shall be charged, levied and paid at the rates specified in the third column of Schedule 2 on every licence of a description set out in the second column of that Schedule opposite the rate set out in the third column in lieu of the rates specified in -

(i) Part 1 of the Sixth Schedule to the Finance Act 1992 in the case of licences other than retailers' off-licences,

(ii) the Table to section 75 of the Finance Act 2008 in the case of retailers' off-licences.

(3)

(a) The duties of excise imposed by section 43 on spirits retailers' on-licences shall, as respects the licences specified in paragraph (b), be charged, levied and paid at the rates specified in paragraph (b).