Finance Act, 1968

FOURTH SCHEDULE

Rates of Excise Duty on Irish Wine

Section 24 .

Part I

Description of Wine

Rate of Duty

s.

d.

Irish Wine:

Not exceeding 25° of proof spirit

7

3

the gallon

Exceeding 25° but not exceeding 30° of proof spirit

7

10

Exceeding 30° of proof spirit

9

10

Part II

Description of Wine

Rate of Duty

s.

d.

Irish Wine:

Not exceeding 25° of proof spirit

7

11·5

the gallon

Exceeding 25° but not exceeding 30° of proof spirit

8

8·5

Exceeding 30° of proof spirit

11

10