
The first £375,000,2½ per cent.,
The next £1,875,000,12½ per cent.,
The next £2,250,000,25 per cent.,
The remainder,33&amp;frac13; per cent.,

,£,
Wine or made-wine of a strength of less than 15 per cent. and not being sparkling,90.50,
Sparkling wine or sparkling made-wine of a strength of less than 15 per cent,149.40,
Wine or made-wine of a strength of not less than 15 per cent. but not exceeding 18 per cent.,157.50,
Wine or made-wine of a strength exceeding 18 per cent. but not exceeding 22 per cent.,183.30,
Wine or made-wine of a strength exceeding 22 per cent,183.30 plus,
,£15.48 for every 1 per cent. or part of 1 per cent. in excess of 22 per cent.,

1. Whole-year special licence,Twelve months beginning with 1st October.,
2. Half-year special licence,Six months beginning with 1st April or 1st October.,
3. Whole-year ordinary licence in respect of premises situation in—,,
(a) The first region,Twelve months beginning with 1st December.,
(b) The second region,Twelve months beginning with 1st February.,
(c) The third region,Twelve months beginning with 1st June.,
(d) The fourth region,Twelve months beginning with 1st August.,
4. Half-year ordinary licence,Six months beginning with 1st April or 1st October.,
5. Quarter-year ordinary licence,Three months beginning with 1st January, 1st April, 1st July or 1st October.,

1. First.,(a) Before 1st May 1985.,Seven months beginning with 1st October 1984.,
,(b) After 30th April 1985 but before 1st December 1985.,Seven months beginning with 1st May 1985.,
2. Second.,(a) Before 1st June 1985.,Eight months beginning with 1st October 1984.,
,(b) After 31st May 1985 but before 1st February 1986.,Eight months beginning with 1st June 1985.,
3. Third.,Before 1st June 1985.,Eight months beginning with 1st October 1984.,
4. Fourth.,Before 1st August 1985.,Ten months beginning with 1st October 1984.,

1979 c. 4.,The Alcoholic Liquor Duties Act 1979.,Schedule 2.,
1982 c. 39.,The Finance Act 1982.,Section 1(4).,
,,Schedule 2.,
1983 c. 28.,The Finance Act 1983.,Section 1(4).,
,,Schedule 2.,

1981 c. 63.,The Betting and Gaming Duties Act 1981.,Section 24(1).,
,,In Schedule 4, in paragraphs 6 and 8(2), the words “in respect of any premises" and in paragraph 10(3) the words from “except" to the end.,
1982 c. 39.,The Finance Act 1982.,In Schedule 6, paragraphs 6 to 8 and 16.,

1983 c. 55.,The Value Added Tax Act 1983.,In section 16(5) the words “of a supply of goods or services outside the United Kingdom or" and “supply or".,
,,In Schedule 5, in Group 8, in Note (2), in paragraph (b), the words “or alteration" and paragraph (c).,

1979 c. 58.,The Isle of Man Act 1979.,In Schedule 1, paragraph 25.,
1982 c. 39.,The Finance Act 1982.,Section 2.,
1983 c. 28.,The Finance Act 1983.,Section 2.,
1983 c. 55.,The Value Added Tax Act 1983.,In section 24(3)(b) the figure “7".,

1970 c.10.,The Income and Corporation Taxes Act 1970.,Section 310(1), (2) and (4).,
,,In section 343(1), in paragraph (a), the words from “which takes" to “this section" and the proviso.,
1972 c.41.,The Finance Act 1972.,Section 96.,
,,In Schedule 18, paragraph 2(1).,
1979 c.30.,The Finance Act 1974.,Section 10(3).,
,,In paragraph 14(1)(a) of Schedule 1, the words “employee-controlled company", in both places.,
1975 c.22.,The Oil Taxation Act 1975.,Section 17(3).,
1980 c.48.,The Finance Act 1980.,Section 58.,
,,In Schedule 10, in paragraph 13, the words “(not exceeding £50 monthly)".,
1982 c.39.,The Finance Act 1982.,Section 35(3).,
,,Section 40(4) and (5).,
,,In Section 72(7), the words “on or before 31st March 1987".,
1982 c. 50.,The Insurance Companies Act 1982.,In Schedule 5, paragraph 24.,
1983 c.28.,The Finance Act 1983.,Section 20(4).,

1970 c.10.,The Income and Corporation Taxes Act 1970.,In section 30(3), the words “or additional".,
,,In section 36(1), the words “or additional".,
,,In section 38(2) the words from “and in determining" to “investment income".,
,,In sections 403(1), 424(c), 430(1), 457(1) and 458(1) the words “or additional".,
1971 c.68.,The Finance Act 1971.,Section 32(3) and (4).,
,,Section 34(4).,
,,In Schedule 7, in paragraph 2(2), the words “or additional".,
1972 c.41.,The Finance Act 1972.,In section 87(6), the words “or additional".,
,,In Schedule 16, in paragraph 5(6A), the words “or additional".,
1973 c.51.,The Finance Act 1973.,In section 44, the words “or additional".,
,,In section 59(2), the words from “the additional rate" to “them and".,
1974 c.30.,The Finance Act 1974.,Section 15.,
,,In section 16(1), the words following “subsection (2) below".,
,,In section 43(1), the words from “In this subsection" onwards.,
,,In Schedule 7, paragraph 1 and, in paragraph 9(5), the words from “and" onwards.,
1975 c.7.,The Finance Act 1975.,In Schedule 2, in paragraph 19(1A) the words “or additional".,
1980 c.48.,The Finance Act 1980.,In section 24(3), the words from “or over which" to “additional rate", the word “respectively", where it first occurs, and the words “and the investment income threshold".,

1970 c. 10.,The Income and Corporation Taxes Act 1970.,In section 188(2), the words from “in respect of one-half" to “charged" and paragraph (a).,
,,In Schedule 8, in paragraph 12, the words “(2) or".,
,,In Part III of Schedule 12, in paragraph 2(3) the words “(3) and".,
1974 c. 30.,The Finance Act 1974.,Section 23(3).,
,,In Schedule 2, paragraph 3.,
1975 c. 14.,The Social Security Act 1975.,In Schedule 2, in paragraph 3(2), paragraph (cc).,
1975 c. 15.,The Social Security (Northern Ireland) Act 1975.,In Schedule 2, in paragraph 3(2), paragraph (cc).,
1977 c. 36.,The Finance Act 1977.,In section 31(2), the words from the beginning to “emoluments); and".,
,,In Schedule 7, paragraphs 2, 3, 4(3), (4) and 5, in paragraph 9 the words “or 2", and paragraph 10.,
1978 c. 42.,The Finance Act 1978.,Section 27.,
,,Schedule 4.,

1979 c.14.,The Capital Gains Tax Act 1979.,Section 6.,
,,Sections 8 and 9.,
,,In section 29A, in subsection (2), the words “Except in the case specified in subsection (4) below" and, in paragraph (a), the words “or the corresponding disposal is made by an excluded person".,
,,Section 32(5) and (6).,
,,In sections 137(4)(aa) and 138(1)(aa), the words “to buy or sell shares in a company",
,,Section 148.,
1980 c.48.,The Finance Act 1980.,Section 82.,
1982 c.39.,The Finance Act 1982.,Section 85.,

1975 c. 7.,The Finance Act 1975.,In section 26(2), the words from the beginning to “respectively, and".,
,,In section 51(1), the definition of “enactment".,
,,Section 51(3).,
,,In Schedule 4, in paragraph 19(4), the words “to any person" and the words “of that person".,
,,In Schedule 4, paragraph 44.,
1976 c. 40.,The Finance Act 1976.,In section 76(3)(b), the words from “or the value" onwards.,
,,Section 105(3) and (4).,
,,Section 114(8).,
,,In Schedule 11, paragraph 2.,
1982 c. 39.,The Finance Act 1982.,In section 94(6), the words from “and, in" onwards.,
,,In Schedule 17, paragraphs 9, 18 and 28.,

1891 c. 39.,The Stamp Act 1891.,In section 75(1), the words “not exceeding thirty-five years".,
1963 c. 25.,The Finance Act 1963.,In Schedule 11, Part I.,
1974 c. 30.,The Finance Act 1974.,In Schedule 11, in Part I, pararagraphs 3 and 4, in Part II, paragraphs 13 and 14 and Part III,
1980 c. 48.,The Finance Act 1980.,Section 95(1).,
1982 c. 39.,The Finance Act 1982.,Section 128(1),

1976 c. 85.,The National Insurance Surcharge Act 1976.,The whole Act.,
1977 c. 36.,The Finance Act 1977.,Section 57.,
1978 c. 42.,The Finance Act 1978.,Section 75,
1980 c. 48.,The Finance Act 1980.,In section 118(4), the words from “and section 57" to “surcharge)".,
1982 c. 39.,The Finance Act 1982.,Section 143.,
1982 c. 55.,The National Insurance Surcharge Act 1982.,The whole Act.,
1983 c. 28.,The Finance Act 1983.,Section 42.,
,,In section 46(4), the words from “and section 57" to “surcharge)".,

1976 c. 24.,The Development Land Tax Acxt 1976.,In section 19A(1), the words “and before 1st April 1984".,
,,In section 26, subsection (2) and, in subsection (3), the words “or subsection (2)".,
,,In section 40, in subsection (1), the words “which, at that time, is development land" and subsection (8).,
,,In section 47(1A), the words “are begun on or before 31st December 1984 and".,
,,In Schedule 8, in paragraph 45(1), (3), (4), (5) and (7)(b), the words “or half-yearly".,

1970 c.9.,The Taxes Management Act 1970.,In section 45, in subsection (1) the words “or any two or more Special Commissioners", and subsections (2), (4), (5) and (6).,
,,In section 55(11) the words from the beginning to “and".,

1968 c. 13.,The National Loans Act 1968.,In section 3(5), the words from “and" to “future Act".,
1972 c. 41.,The Finance Act 1972.,Section 132.,
1975 c. 7.,The Finance Act 1975.,Section 55.,
1975 c. 22.,The Oil Taxation Act 1975.,In section 3(4), the word “or" at the end of paragraph (d).,
1978 c. 42.,The Finance Act 1978,Section 78.,
1982 c. 39.,The Finance Act 1982.,Section 154.,
