SCHEDULES
F5SCHEDULE 1F5Table of rates of duty on wine and made-wine
F6Part 1Wine and made-wine of a strength not exceeding 22 per cent
Sch. 1 Table Pt. 1 substituted (13.4.2003 at midnight) by Finance Act 2003 (c. 14), s. 3
Description of wine or made-wine | Rates of duty per hectolitre |
---|---|
| £ |
Wine or made-wine of a strength not exceeding 4 per cent | 48.91 |
Wine or made-wine of a strength exceeding 4 per cent but not exceeding 5.5 per cent | 67.25 |
Wine or made-wine of a strength exceeding 5.5 per cent but not exceeding 15 per cent and not sparkling | 158.69 |
Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent but less than 8.5 per cent | 166.70 |
Sparkling wine or sparkling made-wine of a strength of 8.5 per cent or of a strength exceeding 8.5 per cent but not exceeding 15 per cent | 220.54 |
Wine or made-wine of a strength exceeding 15 per cent but not exceeding 22 per cent | 211.58 |
F1Part II Wine or made-wine of a strength exceeding 22 per cent.
Sch. 1 Table containing Pts. I and II substituted (1.1.1998) by 1997 c. 58, s. 9(1)(2)
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. | 19.56 |
Interpretation
F21
Paragraphs 2 and 3 below apply for the purposes of this Act.
F32
1
Wine or made-wine which is for the time being in a closed container is sparkling if, due to the presence of carbon dioxide or any other gas, the pressure in the container, measured at a temperature of 20°C, is not less than 3 bars in excess of atmospheric pressure.
2
Wine or made-wine which is for the time being in a closed container is sparkling regardless of the pressure in the container if the container has a mushroom-shaped stopper (whether solid or hollow) held in place by a tie or fastening.
3
Wine or made-wine which is not for the time being in a closed container is sparkling if it has characteristics similar to those of wine or made-wine which has been removed from a closed container and which, before removal, fell within sub-paragraph (1) above.
F43
1
Wine or made-wine shall be regarded as having been rendered sparkling if, as a result of aeration, fermentation or any other process, it either falls within paragraph 2(1) above or takes on such characteristics as are referred to in paragraph 2(3) above.
2
Wine or made-wine which has not previously been rendered sparkling by virtue of sub-paragraph (1) above shall be regarded as having been rendered sparkling if it is transferred into a closed container which has a mushroom-shaped stopper (whether solid or hollow) held in place by a tie or fastening.
3
Wine or made-wine which is in a closed container and has not previously been rendered sparkling by virtue of sub-paragraph (1) or (2) above shall be regarded as having been rendered sparkling if the stopper of its container is exchanged for a stopper of a kind mentioned in sub-paragraph (2) above.
Sch. 1 substituted by Finance Act 1984 (c.43, SIF 40:1), s. 1(3)(6), Sch. 1.