Finance Act 2006
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Change 1
4 Rates of duty on wine and made-wine
(1) For Part 1 of the Table of rates of duty in Schedule 1 to ALDA 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 | 53.06 Wine or made-wine of a strength exceeding 4 per cent but not exceeding 5.5 per cent | 72.95 Wine or made-wine of a strength exceeding 5.5 per cent but not exceeding 15 per cent and not sparkling | 172.17 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 | 229.55 (2) This section shall be deemed to have come into force at midnight on 26th March 2006.
4 Rates of duty on wine and made-wine
(1) For Part 1 of the Table of rates of duty in Schedule 1 to ALDA 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 | 53.06 Wine or made-wine of a strength exceeding 4 per cent but not exceeding 5.5 per cent | 72.95 Wine or made-wine of a strength exceeding 5.5 per cent but not exceeding 15 per cent and not sparkling | 172.17 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 | 229.55 (2) This section shall be deemed to have come into force at midnight on 26th March 2006.
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