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Finance Act 1988

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Changes over time for: Paragraph 4

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Point in time view as at 21/07/2008.

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There are currently no known outstanding effects for the Finance Act 1988, Paragraph 4. Help about Changes to Legislation

4U.K.After subsection (4) of section 54 of that Act (wine: charge of excise duty) there shall be inserted—

(4A)A person who, on any premises, produces wine to which section 55A below applies by rendering it sparkling, need not on that account hold an excise licence under subsection (2) above in respect of those premises.

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