Finance Act, 1989

Wine and made wine.

37.—(1) In the Third Schedule

“actual alcoholic strength by volume” means the number of volumes of pure alcohol contained at a temperature of 20°C in 100 volumes of the product at that temperature;

“% vol” means alcoholic strength by volume.

(2) The duties of excise on wine and made wine imposed by paragraphs 5 (2) and 6 (2), respectively, of the Order of 1975 shall be charged, levied and paid, as on and from the 26th day of January, 1989, at the several rates specified in the Third Schedule in lieu of the several rates specified in the Eighth Schedule to the Finance Act, 1986 .