Part I Customs and Excise
Duties of excise: other provisions
7 Meaning of “sparkling” in relation to wine and made-wine.
In Schedule 1 to the M1 Alcoholic Liquor Duties Act 1979 (wine and made-wine), in paragraph 1(1) under the heading “Interpretation”
(meaning of “sparkling”), for the words “1 bar in excess of atmospheric pressure” there shall be substituted the words “
1.5 bars in excess of atmospheric pressure
”
.