HC Deb 31 July 1940 vol 363 c1257

3. "That, on and after the twenty-fourth day of July, nineteen hundred and forty, the duties of customs charged on wines under paragraph (a) and paragraph (c) of Subsection (1) of Section three of the Finance (No. 2) Act, 1939, shall respectively be charged at the increased rates set out in Part I and Part II of the following Table, and the duty charged under paragraph (b) of that Sub-section on wine not exceeding twenty-seven degrees proof spirit and being an Empire product shall be increased accordingly.

Description of Wine. Rate of duty per gallon.
s. d.
Not exceeding 25 degrees proof spirit 8 0
Exceeding 25 degrees proof spirit and not exceeding 42 degrees proof spirit 16 0
For every degree or fraction of a degree above 42 degrees proof spirit, an additional duty 1 4
Sparkling, an additional duty 12 6
Still, in bottle, an additional duty 2 0

And it is hereby 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."