§
Motion made, and Question,
That as from 30th March 1977 the rates of duty under section 14 of the Finance (No. 2) Act 1975 shall be as follows:—
1005
And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.—[Mr. Healey.]
§ put forthwith pursuant to Standing Order No. 94 (Ways and Means motions), and agreed to.
| Description of wine (in strengths measured by reference to the following percentages of alcohol by volume at a temperature of 20°C.) | Rates of duty (per gallon) | |
| £ | ||
| Made-wine of an alcoholic strength— | ||
| not exceeding 10% | … | 2.1100 |
| exceeding 10 but not exceeding 15% | … | 3.1600 |
| exceeding 15 but not exceeding 18% | … | 3.4750 |
| exceeding 18% | … | 3.4750 plus |
| £0.4700 for every 1% or part of 1% in excess of 18%; each of the above rates of duty being, in the case of sparkling made-wine, increased by £0.3300 per gallon. |
§ And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.—[Mr. Healey.]
§ put forthwith pursuant to Standing Order No. 94 (Ways and Means motions), and agreed to.