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37. For Schedule 1 (rates of duty on wine), substitute the following schedule—
Section 54
Description of wine | Rates of duty per hectolitre |
---|---|
Wine of a strength— | £ |
not exceeding 15 per cent. | 71.49 |
exceeding 15 but not exceeding 18 per cent. | 82.48 |
exceeding 18 but not exceeding 22 per cent. | 97.11 |
exceeding 22 per cent. | 97.11 plus £10.44 for every 1 per cent. or part of 1 per cent. in excess of 22 per cent.; each of the above rates of duty being, in the case of sparkling wine, increased by £15.72 per hectolitre.” |
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