Finance Act, 1976

Wine and made wine.

39.—(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 29th day of January, 1976, at the several rates specified in Part I of the Fourth Schedule to this Act in lieu of the several rates specified in the Second Schedule to the said Order.

(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 29th day of January, 1976, at the several rates specified in Part II of the Fourth Schedule to this Act in lieu of the several rates specified in the Third Schedule to the said Order.