HC Deb 11 April 1927 vol 205 c127

Resolved,

"That in lieu of the customs duties now chargeable on wines imported into Great Britain or Northern Ireland there shall, on and after the twenty-fifth day of April, nineteen hundred and twenty-seven, be charged in the case of wines not being Empire products duties at the rates specified in Part 1 of the following table, and in the case of wines being Empire products duties at the rates specified in Part II of the said table:

Description of Wine. Rate of Duty per Gallon.
PART 1. s. d.
Not exceeding 25 degrees proof spirit 3 0
Exceeding 25 degrees and not exceeding 42 degrees 8 0
Every degree or fraction of a degree above 42 degrees, an additional duty 0 8
Sparkling, an additional duty 12 6
Still, in bottle, an additional duty 2 0
PART II.
Not exceeding 27 degrees proof spirit 2 0
Exceeding 27 degrees and not exceeding 42 degrees 4 0
Every degree or fraction of a degree above 42 degrees, an additional duty 0 4
Sparkling, an additional duty 6 3
Still, in bottle, an additional duty 1 0
And it is declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1913."