Section 1(3).
| Description of wine | Rates of duty per hectolitre |
|---|---|
| Wine of a strength— | £ |
| not exceeding 15 per cent. | 81.42 |
| exceeding 15 but not exceeding 18 per cent. | 93.93 |
| exceeding 18 but not exceeding 22 per cent. | 110.59 |
| exceeding 22 per cent. | 110.59 plus £11.87 for every 1 per cent, or part of 1 per cent, in excess of 22 per cent.; each of the above rates of duty being, in the case of sparkling wine, increased by £17.90 per hectolitre. |