{
  "url": "https://openlegislation.uk/finance-act-1997/section-2",
  "json_url": "https://openlegislation.uk/finance-act-1997/section-2.json",
  "legislation": "ukpga/1997/16",
  "legislation_title": "Finance Act 1997",
  "legislation_url": "https://openlegislation.uk/finance-act-1997",
  "path": "section/2",
  "kind": "section",
  "number": "2",
  "heading": "Rates of duty on lower strengths of wine and made-wine.",
  "text": "(1) For Part I of the Table of rates of duty in Schedule 1 to the Alcoholic Liquor Duties Act 1979 (wine and made-wine of a strength not exceeding 22 per cent.) there shall be substituted—\n“Part I\nWine or made-wine of a strength not exceeding 22 per cent.\nDescription of wine or made-wine\nRates of duty per hectolitre\n£\nWine or made-wine of a strength not exceeding 4 per cent.\n43.28\nWine or made-wine of a strength exceeding 4 per cent. but not exceeding 5.5 per cent.\n59.51\nWine or made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. and not being sparkling\n140.44\nSparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent. but less than 5 per cent.\n195.63\nSparkling 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.\n200.64\nWine or made-wine of a strength exceeding 15 per cent. but not exceeding 22 per cent.\n187.24\n”\n(2) This section shall be deemed to have come into force on 1st January 1997.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1997/16/section/2",
    "retrieved_at": "2026-10-29T09:27:43.076653+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}