SCHEDULES
F1SCHEDULE 1 Table of Rates of Duty on Wine and Made-Wine
Description of wine or made-wine | Rates of duty per hectolitre |
|---|---|
£ | |
Wine or made-wine of a strength not exceeding 2 per cent. | 11.03 |
Wine or made-wine of a strength exceeding 2 per cent. but not exceeding 3 per cent. | 18.38 |
Wine or made-wine of a strength exceeding 3 per cent. but not exceeding 4 per cent. | 25.73 |
Wine or made-wine of a strength exceeding 4 per cent. but not exceeding 5 per cent. | 33.09 |
Wine or made-wine of a strength exceeding 5 per cent. but not exceeding 5.5 per cent. | 40.44 |
Wine or made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. and not being sparkling | 110.28 |
Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. | 182.10 |
Wine or made-wine of a strength exceeding 15 per cent. but not exceeding 18 per cent. | 190.20 |
Wine or made-wine of a strength exceeding 18 per cent. but not exceeding 22 per cent. | 219.40 |
Wine or made-wine of a strength exceeding 22 per cent. | 219.40 |
plus £17.35 for every 1 per cent. or part of 1 per cent. in excess of 22 per cent. |
Interpretation
1
1
Subject to sub-paragraph (3) below, for the purposes of this Act, 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 F21.5 bars in excess of atmospheric pressure.
2
For the purposes of this Act, 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.
3
Notwithstanding anything in sub-paragraph (1) above, wine or made-wine which is for the time being in a closed container shall not be regarded as sparkling for the purposes of the rates of duty set out above, if—
a
the container does not have a mushroom-shaped stopper (whether solid or hollow) held in place by a tie or fastening; and
b
the pressure in the container, measured at a temperature of 20_C, is less than 3 bars in excess of atmospheric pressure.
2
For the purposes of this Act, wine or made-wine shall be regarded as having been rendered sparkling if—
a
as a result of aeration, fermentation or any other process, it either falls within paragraph 1(1) above or takes on such characteristics as are referred to in paragraph 1(2) above; or
b
being sparkling wine or made-wine which, by virtue only of paragraph 1(3) above, was not chargeable to duty as sparkling wine or made-wine, 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.
F33
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.
SCHEDULE 2 . . . F4
Sch. 2 repealed by Finance Act 1984 (c. 43, SIF 40:1), s. 128(6), Sch. 23 Pt. I
SCHEDULE 3 CONSEQUENTIAL AMENDMENTS
1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F5
3
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F6
M1Licensing Act 1964
C15
1
The Licensing Act 1964 shall be amended as provided in this paragraph.
2
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F7
3
In section 201(1)—
F8a
in the definition of “sale by retail”, for the words following “section” there shall be substituted the words “
4(4) of the Alcoholic Liquor Duties Act 1979
”
; and
b
in the appropriate place in alphabetical order there shall be inserted the following definition (in place of the definition repealed by this Act)— “wine” means wine or made-wine as defined in section 1 of the Alcoholic Liquor Duties Act 1979.
4
In Part II of Schedule 9, in paragraph 4, for the words “section 307 of the Customs and Excise Act 1952)” there shall be substituted the words “
section 1 of the Alcoholic Liquor Duties Act 1979)
”
.
6
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F9
M2Licensing Act (Northern Ireland) 1971
8
1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F10
2
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F11
4
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F12
5
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F13
M3Licensing (Scotland) Act 1976
C29
In section 139(1) of the Licensing (Scotland) Act 1976 the following amendments shall be made, that is to say—
a
in the definitions of “made-wine” and “wine”, for the words “Customs and Excise Act 1952” there shall be substituted the words “
section 1 of the Alcoholic Liquor Duties Act 1979
”
;
b
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F14
C3SCHEDULE 4 REPEALS
The text of Sch. 4 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.
Schedule 1 substituted by Finance Act 1984 (c. 43, SIF 40:1), s. 1(3)(6), Sch. 1 and Table in Sch. 1 substituted by Finance Act 1990 (c. 29, SIF 40:1), s. 1(3)(5), Sch. 1