(1)For the Table of rates of duty in Schedule 1 to the Alocoholic Liquor Duties Act 1979 (wine and made-wine) there shall be substituted—
| Description of wine or made-wine | Rates of duty per hectolitre |
|---|---|
| £ | |
| Wine or made-wine of a strength not exceeding 4 per cent. | 44.58 |
| Wine or made-wine of a strength exceeding 4 per cent. but not exceeding 5.5 per cent. | 61.30 |
| Wine or made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. and not being sparkling | 144.65 |
| Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent. but not exceeding 8.5 per cent. | 201.50 |
| Sparkling wine or sparkling made-wine of a strength exceeding 8.5 per cent. or of a strength exceeding 8.5 per cent. but not exceeding 15 per cent. | 206.66 |
| Wine or made-wine of a strength exceeding 15 per cent. but not exceeding 22 per cent. | 192.86 |
| Description of wine or made-wine | Rates of duty per litre of alcohol in the wine or made-wine |
|---|---|
| £ | |
| Wine or made-wine of a strength exceeding 22 per cent. | 19.56” |
(2)This section shall come into force on 1st January 1998.