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Finance Act 1976

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Section 1(3).

SCHEDULE 1Wine: Rates of Duty

Description of wine (in strengths measured by reference to the following percentages of alcohol by volume at a temperature of 20° C.)Rates of duty (per gallon)
£
Wine of an alcoholic strength—
not exceeding 15 per cent.2.9550
exceeding 15 but not exceeding 18 per cent.3.4100
exceeding 18 but not exceeding 22 per cent.4.0150
exceeding 22 per cent.4.0150 plus
£0.4300 for every 1 per cent. or part of 1 per cent. in excess of 22 per cent.;
each of the above rates of duty being, in the case of sparkling wine, increased by £0.6500 per gallon.

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