{
  "url": "https://openlegislation.uk/finance-act-1998/section-3",
  "json_url": "https://openlegislation.uk/finance-act-1998/section-3.json",
  "legislation": "ukpga/1998/36",
  "legislation_title": "Finance Act 1998",
  "legislation_url": "https://openlegislation.uk/finance-act-1998",
  "path": "section/3",
  "kind": "section",
  "number": "3",
  "heading": "Rates of duty on 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—\nPart I Wine or made-wine of a strength not exceeding 22 per cent.\nDescription of wine or made-wineRates of duty per hectolitre\n£\nWine or made-wine of a strength not exceeding 4 per cent.46.01\nWine or made-wine of a strength exceeding 4 per cent. but not exceeding 5.5 per cent.63.26\nWine or made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. and not being sparkling149.28\nSparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent. but less than 8.5 per cent.161.20\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.213.27\nWine or made-wine of a strength exceeding 15 per cent. but not exceeding 22 per cent.199.03\n(2) This section shall come into force on 1st January 1999.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1979 c. 4."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1998/36/section/3",
    "retrieved_at": "2026-10-28T17:12:35.928725+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."
  }
}