HC Deb 11 April 1967 vol 744 cc1014-5

Motion made, and Question,

3. That, as from 12th April 1967, the duties of customs chargeable under section 3 of the Finance Act 1964 on wine, including the lees of wine, shall be at the rates shown in the Table below instead of the rates shown in the Table in Schedule 3 to that Act as substituted by section 1(1) of the Finance Act 1965, and shall, in the case of the rates for light wine which qualifies for Commonwealth preference, be subject to section 3(3) of the said Act of 1964 as in the case of those rates shown in the said Table in the said Schedule 3.

And it is hereby declared that it is expedient in the public interest that this Resolution should have stautory effect under the provisions of the Provisional Collection of Taxes Act 1913:

In the Table above "Commonwealth" indicates qualifying for Commonwealth preference under section 2 of the Import Duties Act 1958 and "Full" indicates other goods; and "light wine means wine not exceeding 25 degrees or, in the case of wine qualifying for Commonwealth preference, 27 degrees of proof spirit.—[Mr. Callaghan.]

put and agreed to.

TABLE: BRITISH WINE (RATES OF EXCISE DUTIES)
Description of British wine Rates of duty (per gallon)
£ s. d.
Light British wine:—
Still 17 9
Sparkling 1 3 9
Other British wine:—
Still 19 9
Sparkling 1 5 9

In the Table above "light British wine" means British wine not exceeding 27 degrees of proof spirit.—[Mr. Callaghan.]

put and agreed to.