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Finance Act 2003
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3Rates of duty on wine and made-wine
(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 1Wine 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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