[F1Part IU.K. Wine or made-wine of a strength not exceeding 22 per cent.
Textual Amendments
F1Sch. 1 Table containing Pts. I and II substituted (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. | [F2187.24]] |
Textual Amendments
F2Word in Sch. 1 Table Pt. I substituted (retrospective to 1.1.1996) by 1996 c. 8, s. 2(1)(a)(2)