Finance Act, 1980
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Wine and made wine. |
67.—(1) The duty of excise on wine imposed by paragraph 5 (2) of the Order of 1975 shall be charged, levied and paid, as on and from the 28th day of February, 1980, at the several rates specified in Part I of the Fourth Schedule to this Act in lieu of the several rates specified in the First Schedule to the Imposition of Duties (No. 245) (Excise Duties on Wine and Made Wine) Order, 1979 (S.I. No. 416 of 1979). | |
(2) The duty of excise on made wine imposed by paragraph 6 (2) of the Order of 1975 shall be charged, levied and paid, as on and from the 28th day of February, 1980, at the several rates specified in Part II of the Fourth Schedule to this Act in lieu of the several rates specified in the Second Schedule to the Imposition of Duties (No. 245) (Excise Duties on Wine and Made Wine) Order, 1979. | ||
(3) In the Fourth Schedule to this Act— | ||
“actual alcoholic strength by volume” means the number of volumes of pure alcohol contained at a temperature of 20°C in 100 volumes of the product at that temperature; | ||
“% vol” means alcoholic strength by volume. |