# Finance Act 1988, Paragraph 7


In section 59 of that Act (rendering imported wine or made-wine sparkling in warehouse), for subsection (1) there shall be substituted—
“(1) Wine or made-wine which—
(a) is imported or is removed to the United Kingdom from the Isle of Man; and
(b) is not wine or made-wine of a strength exceeding 1.2 per cent. but not exceeding 5.5 per cent.,
shall not be rendered sparkling, whether by aeration, fermentation or any other process, except in warehouse in accordance with warehousing regulations.”

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Source: https://www.legislation.gov.uk/ukpga/1988/39/schedule/1/paragraph/7 (the official version)
Page: https://openlegislation.uk/finance-act-1988/schedule-1/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.