3 Rates of duty on wine and made-wine.U.K.
(1)For Part I of the Table of rates of duty in Schedule 1 to the M1Alcoholic Liquor Duties Act 1979 (wine and made-wine) substitute—
“Part IU.K. Wine or made-wine of a strength not exceeding 22 per cent.
| Description of wine or made-wine | Rates of duty per hectolitre |
|---|---|
| £ | |
| Wine or made-wine of a strength not exceeding 4 per cent. | 47.58 |
| Wine or made-wine of a strength exceeding 4 per cent. but not exceeding 5.5 per cent. | 65.42 |
| Wine or made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. and not being sparkling | 154.37 |
| Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent. but less than 8.5 per cent. | 166.70 |
| Sparkling wine or sparkling made-wine of a strength of 8.5 per cent. or of a strength exceeding 8.5 per cent. but not exceeding 15 per cent. | 220.54 |
| Wine or made-wine of a strength exceeding 15 per cent. but not exceeding 22 per cent. | 205.82” |
(2)This section shall be deemed to have come into force on 1st April 2000.