§ Resolved,
§
That—
(1) For the Table of rates of duty in Schedule 1 to the Alcoholic Liquor Duties Act 1979 there shall be substituted the following Table—
| Description of wine or made-wine | Rates of duty per hectolitre |
| Wine or made-wine of a strength exceeding 4 per cent. but not exceeding 5 per cent. | 40.44 |
| Wine or made-wine of a strength exceeding 5 per cent. but not exceeding 5.5 per cent. | 49.42 |
| Wine or made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. and not being sparkling | 134.77 |
| Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. | 222.55 |
| Wine or made-wine of a strength exceeding 15 per cent. but not exceeding 22 per cent. but not exceeding 22 per cent. | 207.33 |
| PART II | |
| WINE OR MADE-WINE OF A STRENGTH EXCEEDING 22 PER CENT. | |
| Description of wine or made-wine | Rates of duty per litre of alcohol in the wine or made-wine |
| £ | |
| Wine or made-wine of a strength exceeding 22 per cent. | 19.81" |
§
(2) This Resolution shall come into force on 1st January 1994.
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.