Section 115 Temporary provision: wineI1I2
United Kingdom
(1)
Wine of an alcoholic strength of at least 11.5% but not exceeding 14.5% is treated, for the purposes of the charge to alcohol duty, as if it were of an alcoholic strength of 12.5%.
(2)
This section expires at the end of the period of 18 months beginning with the day on which section 48 (rates) comes into force.
Annotations
Commencement
- I1
S. 115 not in force at Royal Assent, see s. 120(2)
- I2
S. 115 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(k) (with reg. 10)