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Finance Act 1993
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- 1993 c. 34
- SCHEDULE 1
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SCHEDULE 1.
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Section 1.
SCHEDULE 1U.K. Table of rates of duty on wine and made-wine
Commencement Information
I1Schedule 1 deemed to have come into force at 6 p.m. on 16.3.1993: see s. 1(2)(4)
“Part IU.K. Wine or made-wine of a strength not exceeding 22 per cent.
| 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 |
Part IIU.K. Wine or made-wine of a strength exceeding 22 per cent.
| Description of wine or made-wine | Rates of duty per litre of alcohol in the wine or made-wine |
|---|---|
| £ | |
| Wine or made-wine of a strength exceeding 22 per cent. | 19.81” |
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