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Finance Act 1962

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This is the original version (as it was originally enacted).

THIRD SCHEDULEWine and British Wine (Rates of Customs and Excise Duties)Table I: Rates of customs duty on wine

Rates of duty (per gallon)
Description of wineFullCommonwealth
£s.d.£s.d.
Light wines:—
Still-
not in bottle140120
in bottle166136
Sparkling166146
Other wines:—
Still-
not in bottle176176
in bottle1100190
Sparkling2001100
together, in the case of wine exceeding 42 degrees proof spirit, with an addition for each additional degree or fraction of a degree of2214

For the purposes of this table, " light wine" means wine not exceeding 25 degrees or, in the case of wine qualifying for Commonwealth preference, 27 degrees of proof spirit. The above rates shall take the place of those provided for by the Third Schedule to the Finance Act, 1958 (as amended by section one of the Finance Act, 1960); and for any reference to that Schedule in section four of the Finance Act, 1958, or in any order having effect under that section, there shall be substituted a reference to the above table. Table II: Rates of excise duty on British wine

Description of British wineRate of duty (per gallon)
£s.d.
Still116
Sparkling176

The above rates shall take the place of those provided for by section two of the Finance Act, 1960.

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