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Section 1.
Rates of duty (per gallon) | |||||
---|---|---|---|---|---|
Description of Wine | Full | Commonwealth | Republic of Ireland | EEC | |
1st April 1973 | 1st July 1973 | ||||
The rates shown under the heading 1st July 1973 replace as from that date the rates applicable to the following goods originating in Austria, Liechtenstein, Portugal (with the Azores and Madeira), Sweden or Switzerland, namely vermouths and other wines of fresh grapes flavoured with aromatic extracts. | |||||
For the purposes of this Schedule, " light wine " means wine not exceeding 25 degrees or, in the case of wine qualifying for Commonwealth preference, 27 degrees of proof spirit. | |||||
£ | £ | £ | £ | £ | |
Light wine:— | |||||
Still— | |||||
not in bottle | 0. 875 | 0.775 | 0.750 | 0.875 | 0. 850 |
in bottle | 1.000 | 0.850 | 0.750 | 1.000 | 0.950 |
Sparkling | 1.500 | 1.400 | 1.050 | 1.500 | 1.480 |
Other wine not exceeding 32 degrees of proof spirit:— | |||||
Still— | |||||
not in bottle | 1. 975 | 1.475 | 1.000 | 1. 975 | 1.875 |
in bottle | 2.100 | 1.550 | 1.000 | 2.100 | 1.975 |
Sparkling | 2.600 | 2.100 | 1.300 | 2.600 | 2.500 |
Wine exceeding 32 degrees of proof spirit:— | |||||
Still— | |||||
not in bottle | 1.975 | 1.475 | 1.475 | 1.975 | 1.875 |
in bottle | 2.100 | 1.550 | 1.475 | 2.100 | 1.975 |
Sparkling | 2.600 | 2.100 | 2.100 | 2.600 | 2.500 |
together, in the case of wine exceeding 42 degrees of proof spirit, with an addition for each additional degree or fraction of a degree of | 0.160 | 0.120 | 0.120 | 0.160 | 0.152 |
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