# Finance (No. 2) Act 2023, Section 115: Temporary provision: wine

Extent: E+W+S+N.I.

(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.

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Source: https://www.legislation.gov.uk/ukpga/2023/30/section/115 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/section-115
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.