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Section 1(3).
Description of wine | Rates of duty per hectolitre |
---|---|
Wine of a strength— | £ |
| 113.00 |
| 145.90 |
| 171.70 |
| 171.70 plus £15.19 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 £24.80 per hectolitre. |
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