{
  "url": "https://openlegislation.uk/finance-act-2016/section-155",
  "json_url": "https://openlegislation.uk/finance-act-2016/section-155.json",
  "legislation": "ukpga/2016/24",
  "legislation_title": "Finance Act 2016",
  "legislation_url": "https://openlegislation.uk/finance-act-2016",
  "path": "section/155",
  "kind": "section",
  "number": "155",
  "heading": "Alcoholic liquor duties: rates",
  "text": "(1) ALDA 1979 is amended as follows.\n(2) In section 62(1A)(a) (rate of duty on sparkling cider of a strength exceeding 5.5%) for “£264.61” substitute “ £268.99 ”.\n(3) For Part 1 of the table in Schedule 1 substitute—\nPART 1 Wine or Made-wine of a Strength Not Exceeding 22%\nDescription of wine or made-wineRates of duty per hectolitre £\nWine or made-wine of a strength not exceeding 4%£85.60\nWine or made-wine of a strength exceeding 4% but not exceeding 5.5%£117.72\nWine or made-wine of a strength exceeding 5.5% but not exceeding 15% and not being sparkling£277.84\nSparkling wine or sparkling made-wine of a strength exceeding 5.5% but less than 8.5%£268.99\nSparkling wine or sparkling made-wine of a strength of at least 8.5% but not exceeding 15%£355.87\nWine or made-wine of a strength exceeding 15% but not exceeding 22%£370.41\n.\n(4) The amendments made by this section are treated as having come into force on 21 March 2016.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2016/24/section/155",
    "retrieved_at": "2026-10-28T17:00:50.607796+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."
  }
}