SCHEDULES
SCHEDULE 2Made-Wine: Rates of Duty
Description of made-wine | Rates of duty per hectolitre |
---|---|
Made-wine of a strength— | £ |
| 79.30 |
| 109.80 |
| 135.20 |
| 135.20 plus £15.19 for every 1 per cent, or part of 1 per cent, in excess of 18 per cent.; each of the above rates of duty being, in the case of sparkling made-wine, increased by £11.35 per hectolitre. |