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Finance Act 1988

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This is the original version (as it was originally enacted).

4After 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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