Finance Act 1993
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Change 1
SCHEDULE 1 Table of rates of duty on wine and made-wine
Section 1. Part I Wine or 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 2 per cent. | 13.23 Wine or made-wine of a strength exceeding 2 per cent. but not exceeding 3 per cent. | 22.04 Wine or made-wine of a strength exceeding 3 per cent. but not exceeding 4 per cent. | 30.86 Wine or made-wine of a strength exceeding 4 per cent. but not exceeding 5 per cent. | 39.69 Wine or made-wine of a strength exceeding 5 per cent. but not exceeding 5.5 per cent. | 48.50 Wine or made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. and not being sparkling | 132.26 Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. | 218.40 Wine or made-wine of a strength exceeding 15 per cent. but not exceeding 22 per cent. | 220.43 Part II Wine or made-wine of a strength exceeding 22 per cent. 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. | 19.81
SCHEDULE 1 Table of rates of duty on wine and made-wine
Section 1. Part I Wine or 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 2 per cent. | 13.23 Wine or made-wine of a strength exceeding 2 per cent. but not exceeding 3 per cent. | 22.04 Wine or made-wine of a strength exceeding 3 per cent. but not exceeding 4 per cent. | 30.86 Wine or made-wine of a strength exceeding 4 per cent. but not exceeding 5 per cent. | 39.69 Wine or made-wine of a strength exceeding 5 per cent. but not exceeding 5.5 per cent. | 48.50 Wine or made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. and not being sparkling | 132.26 Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. | 218.40 Wine or made-wine of a strength exceeding 15 per cent. but not exceeding 22 per cent. | 220.43 Part II Wine or made-wine of a strength exceeding 22 per cent. 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. | 19.81
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