Section 1(4).
SCHEDULE 2Made-Wine: Rates of Duty
| Description of made-wine | Rates of duty per hectolitre |
|---|---|
| Made-wine of a strength— | £ |
| not exceeding 10 per cent. | 61.80 |
| exceeding 10 but not exceeding 15 per cent. | 92.50 |
| exceeding 15 but not exceeding 18 per cent. | 113.90 |
| exceeding 18 per cent. | 113.90 plus £13.60 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 £9.60 per hectolitre. |