Section 4.
| Description of Wine | Rate of duty per gallon | |||||
|---|---|---|---|---|---|---|
| Not qualifying for Commonwealth preference | Qualifying for Commonwealth preference | |||||
| £ | s. | d. | £ | s. | d. | |
| For the purposes of this Schedule, the expression "light wine" means wine not exceeding 25 degrees or, in the case of wine qualifying for Commonwealth preference, 27 degrees of proof spirit. | ||||||
| Light wines:— | ||||||
| Still— | ||||||
| not in bottle at | 13 | 0 | 11 | 0 | ||
| in bottle at | 1 | 7 | 6 | 1 | 4 | 6 |
| Sparkling at | 1 | 17 | 6 | 1 | 15 | 6 |
| Other wines:— | ||||||
| Still— | ||||||
| not in bottle at | 1 | 18 | 0 | 1 | 8 | 0 |
| in bottle at | 2 | 0 | 6 | 1 | 9 | 6 |
| Sparkling at | 2 | 10 | 6 | 2 | 0 | 6 |
| together, in the case of wine exceeding 42 degrees proof spirit, with an additional duty for each degree or fraction of a degree of the excess at | 3 | 2 | 2 | 4 | ||