SCHEDULES

SCHEDULE 1 Alcoholic Liquor Duties

Part II Beverages of an Alcoholic Strength not Exceeding 5.5 per cent.

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1

After subsection (4) of section 55 of that Act (made-wine: charge of excise duty), there shall be inserted—

4A

A person who, on any premises, produces made-wine to which section 55A below applies by rendering it sparkling, need not on that account hold an excise licence under subsection (2) above in respect of those premises.

2

In subsection (5) of that section, for the words “render any made-wine sparkling” there shall be substituted the words “render sparkling any made-wine other than made-wine to which section 55A below applies”.