Part 2Alcohol Duty

Chapter 9repeals, further amendments and transitional provisions

Transitional provision

I1I2115Temporary provision: wine

1

Wine of an alcoholic strength of at least 11.5% but not exceeding 14.5% is treated, for the purposes of the charge to alcohol duty, as if it were of an alcoholic strength of 12.5%.

2

This section expires at the end of the period of 18 months beginning with the day on which section 48 (rates) comes into force.