Section 54.
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. | 3.2500 |
| exceeding 15 but not exceeding 18 per cent. | 3.7500 |
| exceeding 18 but not exceeding 22 per cent. | 4.4150 |
| exceeding 22 per cent. | 4.4150 plus £0.4700 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 £0.7150 per gallon. |