{
  "url": "https://openlegislation.uk/finance-act-1988/schedule-1/paragraph-13",
  "json_url": "https://openlegislation.uk/finance-act-1988/schedule-1/paragraph-13.json",
  "legislation": "ukpga/1988/39",
  "legislation_title": "Finance Act 1988",
  "legislation_url": "https://openlegislation.uk/finance-act-1988",
  "path": "schedule/1/paragraph/13",
  "kind": "paragraph",
  "number": "13",
  "heading": null,
  "text": "In Schedule 1 to that Act, for the Table of rates of duty there shall be substituted—\n“\nWine or made-wine of a strength not exceeding 2 per cent.\n£ 10.24\nWine or made-wine of a strength exceeding 2 per cent. but not exceeding 3 per cent.\n17.07\nWine or made-wine of a strength exceeding 3 per cent. but not exceeding 4 per cent.\n23.89\nWine or made-wine of a strength exceeding 4 per cent. but not exceeding 5 per cent.\n30.72\nWine or made-wine of a strength exceeding 5 per cent. but not exceeding 5.5 per cent.\n37.55\nWine or made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. and not being sparkling\n102.40\nSparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent.\n169.10\nWine or made-wine of a strength exceeding 15 per cent. but not exceeding 18 per cent.\n176.60\nWine or made-wine of a strength exceeding 18 per cent. but not exceeding 22 per cent.\n203.70\nWine or made-wine of a strength exceeding 22 per cent.\n203.70plus £15.77 for every 1 per cent. or part of 1 per cent. in excess of 22 per cent.\n”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1988/39/schedule/1/paragraph/13",
    "retrieved_at": "2026-10-29T09:47:50.591815+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}