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FOURTH SCHEDULE
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Section 39.
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PART I
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Rates of Excise Duty on Wine
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Description of Wine
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Rate of Duty
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£
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Still
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Not exceeding 25° of proof spirit
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the gallon
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2·299
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Exceeding 25° but not exceeding 30° of proof spirit
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the gallon
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2·611
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Exceeding 30° of proof spirit
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the gallon
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3·480
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Sparkling
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the gallon
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4·498
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Wine whether still or sparkling exceeding 42° of proof spirit
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An additional duty for every degree or fraction of a degree above 42° of proof spirit
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the gallon
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0·175
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PART II
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Rates of Excise Duty on Made Wine
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Description of Made Wine
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Rate of Duty
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Still
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£
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Not exceeding 25° of proof spirit
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the gallon
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1·921
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Exceeding 25° but not exceeding 30° of proof spirit
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the gallon
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1·991
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Exceeding 30° of proof spirit
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the gallon
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2·302
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Sparkling
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the gallon
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3·201
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Whether still or sparkling exceeding 42° of proof spirit
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An additional duty for every degree or fraction of a degree above 42° of proof spirit
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the gallon
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0·141
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