(1)For Part I of the Table of rates of duty in Schedule 1 to the Alcoholic Liquor Duties Act 1979 (wine and made-wine of a strength not exceeding 22 per cent.) there shall be substituted—
| Description of wine or made-wine | Rates of duty per hectolitre |
|---|---|
| £ | |
| Wine or made-wine of a strength not exceeding 4 per cent. | 43.28 |
| Wine or made-wine of a strength exceeding 4 per cent. but not exceeding 5.5 per cent. | 59.51 |
| 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 less than 5 per cent. | 195.63 |
| 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. | 200.64 |
| Wine or made-wine of a strength exceeding 15 per cent. but not exceeding 22 per cent. | 187.24” |
(2)This section shall be deemed to have come into force on 1st January 1997.