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Finance Act 2005

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This is the original version (as it was originally enacted).

Alcoholic liquor duties

2Rate of duty on beer

(1)In section 36(1AA)(a) of ALDA 1979 (rate of duty on beer) for “£12.59” substitute “£12.92”.

(2)This section shall be deemed to have come into force at midnight on 20th March 2005.

3Rates of duty on wine and made-wine

(1)For Part 1 of the Table of rates of duty in Schedule 1 to ALDA 1979 (rates of duty on wine and made-wine) substitute—

Part 1Wine and made-wine of a strength not exceeding 22 per cent
Description of wine or made-wineRates of duty per hectolitre
£
Wine or made-wine of a strength not exceeding 4 per cent51.69
Wine or made-wine of a strength exceeding 4 per cent but not exceeding 5.5 per cent71.07
Wine or made-wine of a strength exceeding 5.5 per cent but not exceeding 15 per cent and not sparkling167.72
Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent but less than 8.5 per cent166.70
Sparkling wine or sparkling made-wine of a strength of 8.5 per cent or of a strength exceeding 8.5 per cent but not exceeding 15 per cent220.54
Wine or made-wine of a strength exceeding 15 per cent but not exceeding 22 per cent223.62

(2)This section shall be deemed to have come into force at midnight on 20th March 2005.

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