Part 2Alcohol Duty
Chapter 9repeals, further amendments and transitional provisions
Transitional provision
115Temporary provision: wine
1
Wine of an alcoholic strength of at least 11.5% but not exceeding 14.5% is treated, for the purposes of the charge to alcohol duty, as if it were of an alcoholic strength of 12.5%.
2
This section expires at the end of the period of 18 months beginning with the day on which section 48 (rates) comes into force.