Section 3 — Finance Act 2003: Rates of duty on wine and made-wine

Rates of duty on wine and made-wine 3 1 For Part 1 of the Table of rates of duty in Schedule 1 to the Alcoholic Liquor Duties Act 1979 (rates of duty on wine and made-wine) substitute— Part 1 Wine and made-wine of a strength not exceeding 22 per cent Description of wine or made-wine Rates of duty per hectolitre £ Wine or made-wine of a strength not exceeding 4 per cent 48.91 Wine or made-wine of a strength exceeding 4 per cent but not exceeding 5.5 per cent 67.25 Wine or made-wine of a strength exceeding 5.5 per cent but not exceeding 15 per cent and not sparkling 158.69 Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent but less than 8.5 per cent 166.70 Sparkling wine or sparkling made-wine of a strength of 8.5 per cent or of a strength exceeding 8.5 per cent but not exceeding 15 per cent 220.54 Wine or made-wine of a strength exceeding 15 per cent but not exceeding 22 per cent 211.58 2 This section shall be deemed to have come into force at midnight on 13th April 2003.