http://www.legislation.gov.uk/ukpga/1996/8/section/2Finance Act 1996An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.1996-04-29texttext/xmlenStatute Law Database2026-04-15Expert Participation2026-03-18Finance Act 1996Sch. 26 para. 16Finance (No. 2) Act 2005Sch. 6 para. 9(1)(b)Sch. 11 Pt. 2(6)Sch. 6 para. 9(2)Part I Excise Duties Alcoholic liquor duties
2 Wine and made-wine: rates.(1)

In the Table of rates of duty in Schedule 1 to the Alcoholic Liquor Duties Act 1979 (wine and made-wine)—

(a)

in Part I of the Table for “200.64”, where it appears as the rate for wine or made-wine of a strength exceeding 15 per cent. but not exceeding 22 per cent., there shall be substituted “ 187.24 ”; and

(b)

in Part II of that Table (wine or made-wine of a strength exceeding 22 per cent.), for “20.60” there shall be substituted “ 19.78 ”.

(2)

Paragraph (a) of subsection (1) above shall be deemed to have come into force on 1st January 1996 and paragraph (b) shall be deemed to have come into force at 6 o’clock in the evening of 28th November 1995.