{
  "url": "https://openlegislation.uk/finance-act-2005/section-3",
  "json_url": "https://openlegislation.uk/finance-act-2005/section-3.json",
  "legislation": "ukpga/2005/7",
  "legislation_title": "Finance Act 2005",
  "legislation_url": "https://openlegislation.uk/finance-act-2005",
  "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 ALDA 1979 (rates of duty on wine and made-wine) substitute—\n“ Part 1\nWine and 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\n51.69\nWine or made-wine of a strength exceeding 4 per cent but not exceeding 5.5 per cent\n71.07\nWine or made-wine of a strength exceeding 5.5 per cent but not exceeding 15 per cent and not sparkling\n167.72\nSparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent but less than 8.5 per cent\n166.70\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 cent\n220.54\nWine or made-wine of a strength exceeding 15 per cent but not exceeding 22 per cent\n223.62\n”\n(2) This section shall be deemed to have come into force at midnight on 20th March 2005.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2005/7/section/3",
    "retrieved_at": "2026-10-29T09:16:26.978887+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."
  }
}