http://www.legislation.gov.uk/ukpga/1988/39/schedule/1/paragraph/4/2008-07-21Finance Act 1988An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.1988-07-29texttext/xmlenStatute Law Database2024-05-23Expert Participation2008-07-21 SCHEDULESSCHEDULE 1 Alcoholic Liquor DutiesPart II Beverages of an Alcoholic Strength not Exceeding 5.5 per cent.4After subsection (4) of section 54 of that Act (wine: charge of excise duty) there shall be inserted—4AA 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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<Title> Alcoholic Liquor Duties</Title>
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