Part 1

Excise duties

Alcoholic liquor duties

Rates of duty on wine and made-wine
3
1
For Part 1 of the Table of rates of duty in Schedule 1 to the Alcoholic Liquor Duties Act 1979 (rates of duty on wine and made-wine) substitute—
Part 1

Wine and made-wine of a strength not exceeding 22 per cent
Description of wine or made-wine | Rates of duty per hectolitre
| £
Wine or made-wine of a strength not exceeding 4 per cent | 48.91
Wine or made-wine of a strength exceeding 4 per cent but not exceeding 5.5 per cent | 67.25
Wine or made-wine of a strength exceeding 5.5 per cent but not exceeding 15 per cent and not sparkling | 158.69
Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent but less than 8.5 per cent | 166.70
Sparkling wine or sparkling made-wine of a strength of 8.5 per cent or of a strength exceeding 8.5 per cent but not exceeding 15 per cent | 220.54
Wine or made-wine of a strength exceeding 15 per cent but not exceeding 22 per cent | 211.58
2
This section shall be deemed to have come into force at midnight on 13th April 2003.