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13In Schedule 1 to that Act, for the Table of rates of duty there shall be substituted—
Description of wine or made-wine | Rates of duty per hectolitre |
---|---|
£ | |
Wine or made-wine of a strength not exceeding 2 per cent. | 10.24 |
Wine or made-wine of a strength exceeding 2 per cent. but not exceeding 3 per cent. | 17.07 |
Wine or made-wine of a strength exceeding 3 per cent. but not exceeding 4 per cent. | 23.89 |
Wine or made-wine of a strength exceeding 4 per cent. but not exceeding 5 per cent. | 30.72 |
Wine or made-wine of a strength exceeding 5 per cent. but not exceeding 5.5 per cent. | 37.55 |
Wine or made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. and not being sparkling | 102.40 |
Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. | 169.10 |
Wine or made-wine of a strength exceeding 15 per cent. but not exceeding 18 per cent. | 176.60 |
Wine or made-wine of a strength exceeding 18 per cent. but not exceeding 22 per cent. | 203.70 |
Wine or made-wine of a strength exceeding 22 per cent. | 203.70 plus £15.77 for every 1 per cent. or part of 1 per cent. in excess of 22 per cent. |