Section 3 Rates of duty on wine and made-wine

(1)

For Part 1 of the Table of rates of duty in Schedule 1 to ALDA 1979 (rates of duty on wine and made-wine) substitute—

“ Part 1
Wine and made-wine of a strength not exceeding 22 per cent
Description of wine or made-wine Rates of duty per hectolitre
£
Wine or made-wine of a strength not exceeding 4 per cent 51.69
Wine or made-wine of a strength exceeding 4 per cent but not exceeding 5.5 per cent 71.07
Wine or made-wine of a strength exceeding 5.5 per cent but not exceeding 15 per cent and not sparkling 167.72
Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent but less than 8.5 per cent 166.70
Sparkling 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 220.54
Wine or made-wine of a strength exceeding 15 per cent but not exceeding 22 per cent 223.62
”

Description of wine or made-wine	Rates of duty per hectolitre
	£
Wine or made-wine of a strength not exceeding 4 per cent	51.69
Wine or made-wine of a strength exceeding 4 per cent but not exceeding 5.5 per cent	71.07
Wine or made-wine of a strength exceeding 5.5 per cent but not exceeding 15 per cent and not sparkling	167.72
Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent but less than 8.5 per cent	166.70
Sparkling 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	220.54
Wine or made-wine of a strength exceeding 15 per cent but not exceeding 22 per cent	223.62

(2)

This section shall be deemed to have come into force at midnight on 20th March 2005.