{
  "url": "https://openlegislation.uk/finance-act-2004/section-3",
  "json_url": "https://openlegislation.uk/finance-act-2004/section-3.json",
  "legislation": "ukpga/2004/12",
  "legislation_title": "Finance Act 2004",
  "legislation_url": "https://openlegislation.uk/finance-act-2004",
  "path": "section/3",
  "kind": "section",
  "number": "3",
  "heading": "Rates of duty on wine and made-wine",
  "text": "(1) For Part 1 of the Table of rates of duty in Schedule 1 to the Alcoholic Liquor Duties Act 1979 (rates of duty on wine and made-wine) substitute—\nPart 1 Wine and 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 cent50.38\nWine or made-wine of a strength exceeding 4 per cent but not exceeding 5.5 per cent69.27\nWine or made-wine of a strength exceeding 5.5 per cent but not exceeding 15 per cent and not sparkling163.47\nSparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent but less than 8.5 per cent166.70\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 cent220.54\nWine or made-wine of a strength exceeding 15 per cent but not exceeding 22 per cent217.95\n(2) This section shall be deemed to have come into force at midnight on 21st March 2004.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2004/12/section/3",
    "retrieved_at": "2026-10-28T17:08:09.921968+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."
  }
}