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Finance Act 1977

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This is the original version (as it was originally enacted).

Schedule 2Made-Wine: Rates of Duty

Description of made-wine (in strengths measured by reference to the following percentages of alcohol by volume at a temperature of 20°C.)Rates of duty (per gallon)
Made-wine of an alcoholic strength—£
not exceeding 10 per cent.2.1100
exceeding 10 but not exceeding 15 per cent.3.1600
exceeding 15 but not exceeding 18 per cent.3.4750
exceeding 18 per cent.

3.4750 plus

£0.4700 for every 1 per cent. or part of 1 per cent. in excess of 18 per cent.; each of the above rates of duty being, in the case of sparkling made-wine, increased by £0.3300 per gallon.

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