SCHEDULE Table of rates of duty on wine and made-wine

Section 1.

Description of wine or made-wine

Rates of duty per hectolitre

£

Wine or made-wine of a strength not exceeding 2 per cent.

12.60

Wine or made-wine of a strength exceeding 2 per cent. but not exceeding 3 per cent.

20.99

Wine or made-wine of a strength exceeding 3 per cent. but not exceeding 4 per cent.

29.39

Wine or made-wine of a strength exceeding 4 per cent. but not exceeding 5 per cent.

37.80

Wine or made-wine of a strength exceeding 5 per cent. but not exceeding 5.5 per cent.

46.19

Wine or made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. and not being sparkling

125.96

Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent.

208.00

Wine or made-wine of a strength exceeding 15 per cent. but not exceeding 18 per cent.

217.25

Wine or made-wine of a strength exceeding 18 per cent. but not exceeding 22 per cent.

250.59

Wine or made-wine of a strength exceeding 22 per cent.

250.59plus £19.81 for every 1 per cent. or part of 1 per cent. in excess of 22 per cent.