Finance Act 1988

13U.K.In Schedule 1 to that Act, for the Table of rates of duty there shall be substituted—

Wine or made-wine of a strength not exceeding 2 per cent. £ 10.24
Wine or made-wine of a strength exceeding 2 per cent. but not exceeding 3 per cent. 17.07
Wine or made-wine of a strength exceeding 3 per cent. but not exceeding 4 per cent. 23.89
Wine or made-wine of a strength exceeding 4 per cent. but not exceeding 5 per cent. 30.72
Wine or made-wine of a strength exceeding 5 per cent. but not exceeding 5.5 per cent. 37.55
Wine or made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. and not being sparkling 102.40
Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. 169.10
Wine or made-wine of a strength exceeding 15 per cent. but not exceeding 18 per cent. 176.60
Wine or made-wine of a strength exceeding 18 per cent. but not exceeding 22 per cent. 203.70
Wine or made-wine of a strength exceeding 22 per cent. 203.70plus £15.77 for every 1 per cent. or part of 1 per cent. in excess of 22 per cent.