Section 1.
SCHEDULE 1U.K.
“ TABLE OF RATES OF DUTY ON WINE AND MADE-WINE
| Description of wine or made-wine | Rates of duty per hectolitre |
|---|---|
| £ | |
| Wine or made-wine of a strength not exceeding 2 per cent. | 12.06 |
| Wine or made-wine of a strength exceeding 2 per cent. but not exceeding 3 per cent. | 20.09 |
| Wine or made-wine of a strength exceeding 3 per cent. but not exceeding 4 per cent. | 28.12 |
| Wine or made-wine of a strength exceeding 4 per cent. but not exceeding 5 per cent. | 36.17 |
| Wine or made-wine of a strength exceeding 5 per cent. but not exceeding 5.5 per cent. | 44.20 |
| Wine or made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. and not being sparkling | 120.54 |
| Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. | 199.04 |
| Wine or made-wine of a strength exceeding 15 per cent. but not exceeding 18 per cent. | 207.89 |
| Wine or made-wine of a strength exceeding 18 per cent. but not exceeding 22 per cent. | 239.80 |
| Wine or made-wine of a strength exceeding 22 per cent. | 239.80plus £18.96 for every 1 per cent. or part of 1 per cent. in excess of 22 per cent.” |