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Finance Act 2003
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- UK Public General Acts
- 2003 c. 14
- Part 1
- Alcoholic liquor duties
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Finance Act 2003, Cross Heading: Alcoholic liquor duties is up to date with all changes known to be in force on or before 24 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Changes and effects yet to be applied to Part 1 Crossheading Alcoholic-liquor-duties:
- Sch. 17A para. 10(1)(f)(fa) substituted for Sch. 17A para. 10(1)(f) by 2024 c. 22 Sch. 9 para. 12(b)
- specified provision(s) savings for amendments by 2018 anaw 1, s. 6, Sch. 6 by S.I. 2019/110 reg. 5
Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- Sch. 17A para. 10(1)(f)(fa) substituted for Sch. 17A para. 10(1)(f) by 2024 c. 22 Sch. 9 para. 12(b)
Alcoholic liquor dutiesU.K.
2Rate of duty on beerU.K.
(1)In section 36(1AA)(a) of the Alcoholic Liquor Duties Act 1979 (c. 4) (rate of duty on beer), for “£11.89” substitute “ £12.22 ”.
(2)This section shall be deemed to have come into force at midnight on 13th April 2003.
3Rates of duty on wine and made-wineU.K.
(1)For Part 1 of the Table of rates of duty in Schedule 1 to the Alcoholic Liquor Duties Act 1979 (rates of duty on wine and made-wine) substitute—
“Part 1 U.K.Wine and 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 | 48.91 |
| Wine or made-wine of a strength exceeding 4 per cent but not exceeding 5.5 per cent | 67.25 |
| Wine or made-wine of a strength exceeding 5.5 per cent but not exceeding 15 per cent and not sparkling | 158.69 |
| 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 | 211.58” |
(2)This section shall be deemed to have come into force at midnight on 13th April 2003.
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