{
  "url": "https://openlegislation.uk/finance-no-2-act-1997/section-9",
  "json_url": "https://openlegislation.uk/finance-no-2-act-1997/section-9.json",
  "legislation": "ukpga/1997/58",
  "legislation_title": "Finance (No. 2) Act 1997",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-1997",
  "path": "section/9",
  "kind": "section",
  "number": "9",
  "heading": "Rates of duty on wine and made-wine.",
  "text": "(1) For the Table of rates of duty in Schedule 1 to the Alocoholic Liquor Duties Act 1979 (wine and made-wine) there shall be substituted—\n“ Table of Rates of Duty on Wine and Made-Wine\nPart I\nWine or 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.\n44.58\nWine or made-wine of a strength exceeding 4 per cent. but not exceeding 5.5 per cent.\n61.30\nWine or made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. and not being sparkling\n144.65\nSparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent. but not exceeding 8.5 per cent.\n201.50\nSparkling wine or sparkling made-wine of a strength exceeding 8.5 per cent. or of a strength exceeding 8.5 per cent. but not exceeding 15 per cent.\n206.66\nWine or made-wine of a strength exceeding 15 per cent. but not exceeding 22 per cent.\n192.86\nPart II\nWine or Made-Wine of a Strength Exceeding 22 Per Cent.\nDescription of wine or made-wine\nRates of duty per litre of alcohol in the wine or made-wine\n£\nWine or made-wine of a strength exceeding 22 per cent.\n19.56\n”\n(2) This section shall come into force on 1st January 1998.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1997/58/section/9",
    "retrieved_at": "2026-10-29T09:23:52.893398+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "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."
}