Finance Act 1973 (c. 51)

SCHEDULES:

Section 1.

SCHEDULE 4 British Wine (Rates of Excise Duties)

Description of British wine	Rates of duty (per gallon)
For the purposes of this Schedule, " light British wine " means British wine not exceeding 27 degrees of proof spirit.
	£
Light British wine:—
Still	0.75
Sparkling	1.05
Other British wine:—
Still	1.00
Sparkling	1.30