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38. For Schedule 2 (rates of duty on made-wine), substitute the following schedule—
Section 55
Description of made-wine | Rates of duty per hectolitre |
---|---|
Made-wine of a strength— | £ |
not exceeding 10 per cent. | 46.41 |
exceeding 10 but not exceeding 15 per cent. | 69.51 |
exceeding 15 but not exceeding 18 per cent. | 76.43 |
exceeding 18 per cent. | 76.43 plus £10.44 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 £7.25 per hectolitre.” |
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