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Finance Act, 1949

Wine.

14.—The customs duties on wine imposed by section 5 of the Finance Act, 1948 (No. 12 of 1948), shall, in the case of wine other than sparkling wine, be charged, levied and paid as on and fromthe 5th day of May, 1949, as follows in lieu of as provided for by that section, that is to say:—

Wine—

£

s.

d.

Not exceeding 25 degrees of proof spirit

the gallon

0

6

0

Exceeding 25 but not exceeding 30 degrees of proof spirit

the gallon

0

10

0

Exceeding 30 but not exceeding 42 degrees of proof spirit

the gallon

1

4

0

And for every degree or fraction of a degree beyond the highest above charged, an additional duty

the gallon

0

2

0

Wine not exceeding 25 degrees of proof spirit in bottle, an additional duty

the gallon

0

4

0

Wine exceeding 25 degrees of proof spirit in bottle, an additional duty

the gallon

0

8

0