Point in time view as at 24/07/2002.
There are currently no known outstanding effects for the Finance Act 1988, Paragraph 5.
5(1)After subsection (4) of section 55 of that Act (made-wine: charge of excise duty), there shall be inserted—U.K.
“(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”.
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