Finance Act, 1979
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Wine and made wine. |
42.—(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 8th day of February, 1979, at the several rates specified in Part I of the Fifth Schedule to this Act in lieu of the several rates specified in Part I of the Fourth Schedule to the Act of 1976. | |
(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 8th day of February, 1979, at the several rates specified in Part II of the Fifth Schedule to this Act in lieu of the several rates specified in Part II of the Fourth Schedule to the Act of 1976. |