Article 5

In Schedule 2, in the table—

(a)

in the column headed “Description”—

(i)

for the heading “Alcoholic beverages and alcohol” substitute “Alcoholic products”;

(ii)

for “Still wine” substitute “Wine”;

(iii)

Omit “Sparkling wine”;

(b)

in the column headed “A: Rate of Excise Duty”, omit “£3.40 per litre” in the second place that it occurs.

(c)

in the column headed “B:Upper threshold”—

(i)

omit “60 litres”;

(ii)

for “20 litres” in the first, second and third place that it occurs substitute “110 litres”.