Finance Act 2016, Section 155 is up to date with all changes known to be in force on or before 06 March 2025. 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.
(1)ALDA 1979 is amended as follows.
(2)In section 62(1A)(a) (rate of duty on sparkling cider of a strength exceeding 5.5%) for “£264.61” substitute “ £268.99 ”.
(3)For Part 1 of the table in Schedule 1 substitute—
| Description of wine or made-wine | Rates of duty per hectolitre £ |
|---|---|
| Wine or made-wine of a strength not exceeding 4% | £85.60 |
| Wine or made-wine of a strength exceeding 4% but not exceeding 5.5% | £117.72 |
| Wine or made-wine of a strength exceeding 5.5% but not exceeding 15% and not being sparkling | £277.84 |
| Sparkling wine or sparkling made-wine of a strength exceeding 5.5% but less than 8.5% | £268.99 |
| Sparkling wine or sparkling made-wine of a strength of at least 8.5% but not exceeding 15% | £355.87 |
| Wine or made-wine of a strength exceeding 15% but not exceeding 22% | £370.41”. |
(4)The amendments made by this section are treated as having come into force on 21 March 2016.
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