SCHEDULES

F1SCHEDULE 1F1Table of rates of duty on wine and made-wine

Section 54.

F2Part I Wine or made-wine of a strength not exceeding 22 per cent.

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

F3Part II Wine or made-wine of a strength exceeding 22 per cent.

Description of wine or made-wine

Rates of duty per litre of alcohol in the wine or made-wine

£

Wine or made-wine of a strength exceeding 22 per cent.

19.81

Interpretation

F41

Paragraphs 2 and 3 below apply for the purposes of this Act.

Annotations:
Amendments (Textual)

F4Sch. 1 paras. 1-3 substituted (27.7.1993 with application in relation to wine and made-wine which is produced in or imported into the United Kingdom, or removed into the United Kingdom from the Isle of Man, on or after that date) for paras. 1,2 by 1993 c. 34, s. 7(1)(2).

F52

(1)

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 3 bars in excess of atmospheric pressure.

(2)

Wine or made-wine which is for the time being in a closed container is sparkling regardless of the pressure in the container if the container has a mushroom-shaped stopper (whether solid or hollow) held in place by a tie or fastening.

(3)

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.

Annotations:
Amendments (Textual)

F5Sch. 1 paras. 1-3 substituted for Sch. 1 paras. 1, 2 (27.7.1993 with application in relation to wine and made-wine which is produced in or imported into the United Kingdom, or removed into the United Kingdom from the Isle of Man, on or after that date) by 1993 c. 34, s. 7(1)(2).

F63

(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.

Annotations:
Amendments (Textual)

F6Sch. 1 paras. 1-3 substituted (27.7.1993 with application in relation to wine and made-wine which is produced in or imported into the United Kingdom, or removed into the United Kingdom from the Isle of Man, on or after that date) for paras. 1, 2 by 1993 c. 34, s. 7(1)(2).

SCHEDULE 2 . . . F7

SCHEDULE 3 CONSEQUENTIAL AMENDMENTS

Section 92(1).

1, 2.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F8

3, 4.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F9

M1Licensing Act 1964

5

(1)

The Licensing Act 1964 shall be amended as provided in this paragraph.

(2)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F10

(3)

In section 201(1)—

F11(a)

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, 7.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F12

M2Licensing Act (Northern Ireland) 1971

8

(1)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F13

(2)(3)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F14

(4)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F15

(5)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F16

M3Licensing (Scotland) Act 1976

9

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)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F17

Annotations:
Modifications etc. (not altering text)

C2The text of Sch. 3 paras. 5 and 9 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 4 REPEALS

Section 92(2).

Annotations:
Modifications etc. (not altering text)

C3The 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.