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FIFTH SCHEDULE
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Section 42.
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PART I
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Rates f Excise Duty on Wine
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Description of Wine
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Rate of Duty
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Still
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£
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Not exceeding 25° of proof spirit
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2·844 the gallon
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Exceeding 25° but not exceeding 30° of proof spirit
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3·701 the gallon
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Exceeding 30° of proof spirit
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4·570 the gallon
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Sparkling
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5·588 the gallon
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Wine whether still or sparkling exceeding 42° of proof spirit
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An additional duty for every degree or fraction of a degree above 42° of proof spirit
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0·310 the gallon
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PART II
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Rates of Excise Duty on Made Wine
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Description of Made Wine
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Rate of Duty
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Still
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£
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Not exceeding 25° of proof spirit
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2·466 the gallon
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Exceeding 25° but not exceeding 30° of proof spirit
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3·081 the gallon
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Exceeding 30° of proof spirit
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3·392 the gallon
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Sparkling
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4·291 the gallon
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Whether still or sparkling exceeding 42° of proof spirit
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An additional duty for every degree or fraction of a degree above 42° of proof spirit
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0·276 the gallon
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