Finance (No. 2) Act 1997
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Change 1
9 Rates of duty on wine and made-wine.
(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— Table of Rates of Duty on Wine and Made-Wine 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 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 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. | 19.56 (2) This section shall come into force on 1st January 1998.
9 Rates of duty on wine and made-wine.
(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— Table of Rates of Duty on Wine and Made-Wine 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 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 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. | 19.56 (2) This section shall come into force on 1st January 1998.
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