SCHEDULES

[F1 SCHEDULE 1 U.K.F1 Table of rates of duty on wine and made-wine]

Textual Amendments

F1 Sch. 1 substituted by Finance Act 1984 (c.43, SIF 40:1), s. 1(3)(6), Sch. 1.

[F2 Part I U.K. Wine or made-wine of a strength not exceeding 22 per cent.

Textual Amendments

F2 Sch. 1 Table containing Pts. I and II substituted (retrospective to 1.1.1995) by 1995 c. 4, s. 2(1)(2), Sch.

Description of wine or made-wine	Rates of duty per hectolitre
	£
Wine or made-wine of a strength not exceeding 4 per cent.	23.41
Wine or made-wine of a strength exceeding 4 per cent. but not exceeding 5.5 per cent.	42.14
Wine or made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. and not being sparkling	140.44
Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent.	200.64
Wine or made-wine of a strength exceeding 15 per cent. but not exceeding 22 per cent.	200.64]