Finance Act 1995
1995 c. 4 - continued

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SCHEDULES

 

SCHEDULE 1
Section 2.  
  Table of rates of duty on wine and made-wine
 
Part I
 
Wine or 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. 23.41
Wine or made-wine of a strength exceeding 4 per cent. but not exceeding 5.5 per cent. 42.14
Wine or made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. and not being sparkling 140.44
Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. 200.64
Wine or made-wine of a strength exceeding 15 per cent. but not exceeding 22 per cent. 200.64


 
Part II
 
Wine or made-wine of a strength exceeding 22 per cent.
 

Description of wine or made-wine Rates of duty per litre of alcohol in the wine or made-wine
£
Wine or made-wine of a strength exceeding 22 per cent. 20.60


 
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