Section 1(3).
| 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. |