[F1Part IU.K. Wine or made-wine of a strength not exceeding 22 per cent.
Textual Amendments
F1Sch. 1 Table containing Pts. I and II substituted (with effect from 6 p.m. on 16.3.1993) for Sch. 1 Table by virtue of 1993 c. 34, s. 1(2), Sch. 1
| Description of wine or made-wine | Rates of duty per hectolitre |
|---|---|
| £ | |
| Wine or made-wine of a strength not exceeding 2 per cent. | 13.23 |
| Wine or made-wine of a strength exceeding 2 per cent. but not exceeding 3 per cent. | 22.04 |
| Wine or made-wine of a strength exceeding 3 per cent. but not exceeding 4 per cent. | 30.86 |
| Wine or made-wine of a strength exceeding 4 per cent. but not exceeding 5 per cent. | 39.69 |
| Wine or made-wine of a strength exceeding 5 per cent. but not exceeding 5.5 per cent. | 48.50 |
| Wine or made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. and not being sparkling | 132.26 |
| Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. | 218.40 |
| Wine or made-wine of a strength exceeding 15 per cent. but not exceeding 22 per cent. | 220.43] |