Finance Act, 1994
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Wine and made wine. |
83.—(1) In the Fifth Schedule — | |
“actual alcoholic strength by volume” means the number of volumes of pure alcohol contained at a temperature of 20°C in 100 volumes of the product at that temperature; | ||
“% vol” means alcoholic strength by volume. | ||
(2) The duties of excise on wine and made wine imposed by paragraphs 5 (2) and 6 (2), respectively, of the Order of 1975, shall be charged, levied and paid, as on and from the 27th day of January, 1994, at the several rates specified in the Fifth Schedule in lieu of the several rates specified in the Fourth Schedule to the Act of 1993. |