Textual Amendments
F1Sch. 1 substituted by Finance Act 1984 (c.43, SIF 40:1), s. 1(3)(6), Sch. 1.
Textual Amendments
F2Sch. 1 Table containing Pts. I and II substituted (1.1.1994) by 1994 c. 9, s. 1(1)(3), Sch.
Description of wine or made-wine | Rates of duty per hectolitre |
---|---|
£ | |
Wine or made-wine of a strength not exceeding 2 per cent. | 13.48 |
Wine or made-wine of a strength exceeding 2 per cent. but not exceeding 3 per cent. | 22.46 |
Wine or made-wine of a strength exceeding 3 per cent. but not exceeding 4 per cent. | 31.45 |
Wine or made-wine of a strength exceeding 4 per cent. but not exceeding 5 per cent. | 40.44 |
Wine or made-wine of a strength exceeding 5 per cent. but not exceeding 5.5 per cent. | 49.42 |
Wine or made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. and not being sparkling | 134.77 |
Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. | 222.55 |
Wine or made-wine of a strength exceeding 15 per cent. but not exceeding 22 per cent. | 207.33] |