Section 55.
SCHEDULE 2Made-Wine: Rates of Duty
| Description of made-wine (in strengths measured by reference to the following percentages of alcohol by volume at a temperature of 20° C.) | Rates of duty (per gallon) |
|---|---|
| £ | |
| Made-wine of an alcoholic strength— | |
| not exceeding 10 per cent. | 2.1100 |
| exceeding 10 but not exceeding 15 per cent. | 3.1600 |
| exceeding 15 but not exceeding 18 per cent. | 3.4750 |
| exceeding 18 per cent. | 3.4750 plus £0.4700 for every 1 per cent, or part of 1 per cent, in excess of 18 per cent.; each of the above rates of duty being, in the case of sparkling made-wine, increased by £0.3300 per gallon. |