Section 1(3).
Modifications etc. (not altering text)
C1The text of Sch. 1 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991
| Description of wine | Rates of duty per hectolitre |
|---|---|
| £ | |
| Wine of a strength— | |
| not exceeding 15 per cent. ... | 106.80 |
| exceeding 15 but not exceeding 18 per cent. ... ... ... | 137.90 |
| exceeding 18 but not exceeding 22 per cent. ... ... ... | 162.30 |
| exceeding 22 per cent. ... | 162.30 plus |
| £14.47 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 £23.45 per hectolitre. |