– in the House of Commons at 9:29 pm on 19 March 1984.
That, as from 14th March 1984, the rates of duty under sections 54 and 55 of the Alcoholic Liquor Duties Act 1979 shall be as follows— | |
Description of wine or made-wine | Rates of duty per hectolitre |
£ | |
(1) Wine or made-wine of a strength of less than 15 per cent, and not being sparkling … … … … … | 90·50 |
(2) Sparkling wine or sparkling made-wine of a strength of less than 15 per cent … … … … | 149·40 |
(3) Wine or made-wine of a strength of not less than 15 per cent, but not exceeding 18 per cent. … … … … | 157·50 |
(4) Wine or made-wine of a strength exceeding 18 per cent, but not exceeding 22 per cent. … … … … … … … … … … … | 183·30 |
(5) Wine or made-wine of a strength exceeding 22 per cent. … … … … … … … … … … | 183·30 plus |
£15·48 for every 1 per cent, or part of 1 per cent, in excess of 22 per cent. |