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Finance Act 2005
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- UK Public General Acts
- 2005 c. 7
- Part 1
- Alcoholic liquor duties
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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-wine | Rates of duty per hectolitre |
|---|---|
| £ | |
| Wine or made-wine of a strength not exceeding 4 per cent | 51.69 |
| Wine or made-wine of a strength exceeding 4 per cent but not exceeding 5.5 per cent | 71.07 |
| Wine or made-wine of a strength exceeding 5.5 per cent but not exceeding 15 per cent and not sparkling | 167.72 |
| Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent but less than 8.5 per cent | 166.70 |
| 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 cent | 220.54 |
| Wine or made-wine of a strength exceeding 15 per cent but not exceeding 22 per cent | 223.62 |
(2)This section shall be deemed to have come into force at midnight on 20th March 2005.
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