{
  "url": "https://openlegislation.uk/finance-act-2019/section-54",
  "json_url": "https://openlegislation.uk/finance-act-2019/section-54.json",
  "legislation": "ukpga/2019/1",
  "legislation_title": "Finance Act 2019",
  "legislation_url": "https://openlegislation.uk/finance-act-2019",
  "path": "section/54",
  "kind": "section",
  "number": "54",
  "heading": "Rates of duty on cider, wine and made-wine",
  "text": "(1) ALDA 1979 is amended as follows.\n(2) In section 62(1A) (rates of duty on cider) in paragraph (a) (rate of duty on sparkling cider of a strength exceeding 5.5%), for “£279.46” substitute “ £288.10 ”.\n(3) For Part 1 of the table in Schedule 1 substitute—\n“WINE OR MADE-WINE OF A STRENGTH NOT EXCEEDING 22%\nDescription of wine or made-wine\nRates of duty per hectolitre £\nWine or made-wine of a strength not exceeding 4%\n91.68\nWine or made-wine of a strength exceeding 4% but not exceeding 5.5%\n126.08\nWine or made-wine of a strength exceeding 5.5% but not exceeding 15% and not being sparkling\n297.57\nSparkling wine or sparkling made-wine of a strength exceeding 5.5% but less than 8.5%\n288.10\nSparkling wine or sparkling made-wine of a strength of at least 8.5% but not exceeding 15%\n381.15\nWine or made-wine of a strength exceeding 15% but not exceeding 22%\n396.72\n”\n(4) The amendments made by this section are treated as having come into force on 1 February 2019.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2019/1/section/54",
    "retrieved_at": "2026-10-29T09:04:30.296814+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."
  }
}