Source: http://www.legislation.gov.uk/ukpga/1988/39/schedules
Timestamp: 2015-05-25 05:37:04
Document Index: 77284835

Matched Legal Cases: ['art. 2', 'art. 2', 'art. 3', 'art. 2', 'art. 2', 'art. 3', 'art. 2', 'art. 2', 'art. 3', 'art. 2', 'art. 4']

Skip to main contentSkip to navigationlegislation.gov.ukThe National ArchivesHelpSite MapAccessibilityContact UsCymraegHomeAbout UsBrowse LegislationNew LegislationChanges To LegislationSearch LegislationSearch LegislationTitle: (or keywords in the title)Year:Number:Type:All Legislation (excluding draft)All Primary Legislation UK Public General Acts UK Local Acts Acts of the Scottish Parliament Acts of the National Assembly for Wales Measures of the National Assembly for Wales Church Measures Acts of the Northern Ireland Assembly Acts of the Old Scottish Parliament Acts of the English Parliament Acts of the Old Irish Parliament Acts of the Parliament of Great Britain Northern Ireland Orders in Council Measures of the Northern Ireland Assembly Acts of the Northern Ireland ParliamentAll Secondary Legislation UK Statutory Instruments Wales Statutory Instruments Scottish Statutory Instruments Northern Ireland Statutory Rules Church Instruments UK Ministerial Orders UK Statutory Rules and OrdersAll Draft Legislation UK Draft Statutory Instruments Scottish Draft Statutory Instruments Northern Ireland Draft Statutory RulesAll Impact Assessments UK Impact AssessmentsSearchAdvanced SearchFinance Act 1988You are here:1988 c. 39Schedules onlyTable of ContentsContentMore ResourcesPrevious: PartNextPlain ViewPrint OptionsWhat VersionLatest available (Revised)Original (As enacted)Advanced FeaturesShow Geographical Extent(e.g. England, Wales, Scotland, Northern Ireland)Show Timeline of ChangesOpening OptionsOpen whole ActOpen Act without schedulesOpen Schedules onlyMore ResourcesOriginal Print PDFView moreChanges to legislation:There are outstanding changes not yet made by the legislation.gov.uk editorial team to Finance Act 1988. Any changes that have already been made by the team appear in the content and are referenced with annotations.Changes to LegislationRevised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.Changes and effects yet to be applied to :Changes and effectsThis section lists the changes and effects yet to be applied to the specific provision you are viewing.s. 12(1)(d) repealed by 2004 c. 14 Sch. 1 Pt. 9 Group 5s. 12(5) repealed by 2004 c. 14 Sch. 1 Pt. 9 Group 5s. 23-25 repealed by 2007 c. 3 Sch. 3 Pt. 1s. 29 repealed by 2012 c. 14 Sch. 39 para. 28(1)s. 31 repealed by 2013 c. 2 Sch. 1 Pt. 10 Group 1s. 31(2) omitted by S.I. 2005/3229 reg. 60(2)s. 33 omitted by 2009 c. 10 Sch. 1 para. 6(b)s. 34 repealed by 2007 c. 3 Sch. 3 Pt. 1s. 36(1) repealed by 2007 c. 11 Sch. 27 Pt. 2(3)s. 36(2)-(6) repealed by 2007 c. 3 Sch. 3 Pt. 1s. 37 repealed by 2007 c. 3 Sch. 3 Pt. 1s. 38 repealed by 2007 c. 3 Sch. 3 Pt. 1s. 38(1)(c) substituted by 2005 c. 5 Sch. 1 para. 401(2)s. 38(9) words inserted by 2004 c. 12 Sch. 17 para. 10(3)(b)s. 38(9) words substituted by 2004 c. 12 Sch. 17 para. 10(3)(a)s. 38(9) words substituted by 2005 c. 5 Sch. 1 para. 401(3)s. 40 repealed by 2007 c. 3 Sch. 3 Pt. 1s. 46 repealed by 2003 c. 1 Sch. 8 Pt. 1s. 47(1) repealed by 2003 c. 1 Sch. 8 Pt. 1s. 48(1) repealed by 2003 c. 1 Sch. 8 Pt. 1s. 49(1) repealed by 2003 c. 1 Sch. 8 Pt. 1s. 53 repealed by 2007 c. 3 Sch. 3 Pt. 2s. 54-56 repealed by 2004 c. 12 Sch. 42 Pt. 3s. 57 repealed by 2003 c. 1 Sch. 8 Pt. 1s. 58 repealed by 2013 c. 2 Sch. 1 Pt. 10 Group 1s. 61(1) repealed by 2013 c. 2 Sch. 1 Pt. 10 Group 1s. 61(1)(a) repealed by 2005 c. 5 Sch. 3s. 61(5) words repealed by 2013 c. 2 Sch. 1 Pt. 10 Group 1s. 65 repealed by 2009 c. 4 Sch. 1 para. 331 Sch. 3 Pt. 1s. 66 repealed by 2009 c. 4 Sch. 1 para. 332 Sch. 3 Pt. 1s. 68 repealed by 2003 c. 1 Sch. 8 Pt. 1s. 69 repealed by 2003 c. 1 Sch. 8 Pt. 1s. 71 repealed by 2007 c. 3 Sch. 3 Pt. 1s. 72 repealed by 2009 c. 4 Sch. 3 Pt. 1s. 73(1) repealed by 2003 c. 1 Sch. 8 Pt. 1s. 73(2)-(4) repealed by 2009 c. 4 Sch. 1 para. 334 Sch. 3 Pt. 1s. 73(2) word substituted by 2005 c. 5 Sch. 1 para. 402(a)s. 73(2) words substituted by 2003 c. 1 Sch. 6 para. 155(2)s. 73(2) words substituted by 2005 c. 5 Sch. 1 para. 402(b)s. 73(3) substituted by S.I. 2004/2310 Sch. para. 41(2)s. 73(3) words substituted by 2003 c. 1 Sch. 6 para. 155(3)s. 75 repealed by 2013 c. 2 Sch. 1 Pt. 10 Group 1s. 77-88 repealed by 2003 c. 1 Sch. 8 Pt. 1s. 89(a) words repealed by 2003 c. 1 Sch. 8 Pt. 1s. 89(b) repealed by 2003 c. 1 Sch. 8 Pt. 1s. 105(6) omitted by 2009 c. 10 Sch. 17 para. 3(a)	s. 117(1)	repealed by 2010 c. 4 Sch. 3 Pt. 1	s. 117(3) words repealed by 2006 c. 46 Sch. 16s. 117(4) words repealed by 2006 c. 46 Sch. 16	s. 117(4)	words repealed by 2010 c. 4 Sch. 3 Pt. 1	s. 119 repealed by 2013 c. 2 Sch. 1 Pt. 10 Group 1s. 120 repealed by 2013 c. 2 Sch. 1 Pt. 10 Group 1s. 122 repealed by 2013 c. 2 Sch. 1 Pt. 10 Group 1s. 126 omitted by 2008 c. 9 Sch. 36 para. 92(a)s. 127 omitted by 2008 c. 9 s. 114(8)(b)s. 128 repealed by 2003 c. 1 Sch. 8 Pt. 1s. 130-132 repealed by 2010 c. 8 Sch. 7 para. 56 Sch. 10 Pt. 12s. 130(4) applied (with modifications) by 2003 c. 5 s. 7(4)s. 130(4) words added by S.I. 2009/56 Sch. 1 para. 164(b)s. 130(4) words substituted by S.I. 2009/56 Sch. 1 para. 164(a)s. 130(5) applied (with modifications) by 2003 c. 5 s. 7(4)s. 130(7)-(9) applied (with modifications) by 2003 c. 5 s. 7(4)s. 130(7)(a) words substituted by 2007 c. 3 Sch. 1 para. 275(2)(a)s. 130(7)(b) words substituted by 2007 c. 3 Sch. 1 para. 275(2)(b)s. 130(7)(c)(i)(ii) and word repealed by 2007 c. 3 Sch. 1 para. 275(2)(c)(i) Sch. 3 Pt. 1s. 130(7)(c)(iii) words substituted by 2007 c. 3 Sch. 1 para. 275(2)(c)(ii)s. 130(7)(d) words substituted by 2004 c. 12 Sch. 12 para. 12(2)s. 130(9A) inserted by 2007 c. 3 Sch. 1 para. 275(3)s. 131 applied (with modifications) by 2003 c. 5 s. 7(5)s. 132 applied (with modifications) by 2003 c. 5 s. 7(6)s. 133-135 omitted by S.I. 2009/56 Sch. 1 para. 165s. 134(1) repealed by 2007 c. 15 Sch. 23 Pt. 1s. 134(4) repealed by 2005 c. 4 Sch. 4 para. 197 Sch. 18 Pt. 2s. 142(1) omitted by 2012 c. 14 Sch. 39 para. 3(2)(b)Sch. 1 para. 6 repealed by 2006 c. 25 Sch. 26 Pt. 1(1)Sch. 1 para. 10 repealed by 2006 c. 25 Sch. 26 Pt. 1(1)Sch. 3 para. 8 omitted by 2009 c. 10 Sch. 1 para. 6(b)Sch. 3 para. 10 omitted by 2009 c. 10 Sch. 1 para. 6(b)Sch. 3 para. 4 repealed by 2003 c. 1 Sch. 8 Pt. 1Sch. 3 para. 18 repealed by 2004 c. 12 Sch. 42 Pt. 3Sch. 3 para. 2 repealed by 2005 c. 5 Sch. 3Sch. 3 para. 3 repealed by 2005 c. 5 Sch. 3Sch. 3 para. 11 repealed by 2007 c. 3 Sch. 3 Pt. 1Sch. 3 para. 15 repealed by 2007 c. 3 Sch. 3 Pt. 1Sch. 3 para. 22 repealed by 2007 c. 3 Sch. 3 Pt. 1	Sch. 3 para. 16	17	repealed by 2010 c. 4 Sch. 3 Pt. 1	Sch. 3 para. 21 repealed by 2010 c. 8 Sch. 10 Pt. 13Sch. 3 para. 9 repealed by 2012 c. 14 Sch. 39 para. 28(1)Sch. 3 para. 13 repealed by 2013 c. 2 Sch. 1 Pt. 10 Group 1Sch. 5 repealed by 2013 c. 2 Sch. 1 Pt. 10 Group 1Sch. 6 para. 3(3)-(5) repealed by 2007 c. 3 Sch. 1 para. 276 Sch. 3 Pt. 1Sch. 6 repealed by 2009 c. 4 Sch. 1 para. 335 Sch. 3 Pt. 1Sch. 6 para. 3(2) word substituted by 2005 c. 5 Sch. 1 para. 403Sch. 7 repealed by 2009 c. 4 Sch. 1 para. 336 Sch. 3 Pt. 1Sch. 12 para. 3(1) repealed by 2009 c. 4 Sch. 1 para. 337(a) Sch. 3 Pt. 1Sch. 12 para. 7 and cross-heading substituted by 2005 c. 5 Sch. 1 para. 404Sch. 12 para. 6(1)(b) words substituted by 2007 c. 3 Sch. 1 para. 277Sch. 12 para. 3(2) words substituted by 2009 c. 4 Sch. 1 para. 337(b)Sch. 13 para. 12 omitted by 2008 c. 9 s. 41(7)(a)Sch. 13 para. 3 repealed by 2003 c. 1 Sch. 8 Pt. 1Sch. 13 para. 6 repealed by 2004 c. 12 Sch. 42 Pt. 3Sch. 13 para. 12 repealed by S.I. 2009/3001 Sch. 2Changes and effects yet to be applied to the whole Act associated Parts and Chapters:Changes and effectsThis section lists the changes and effects yet to be applied to the whole Act, associated Parts and Chapters where applicable. This includes any insertions of whole new Parts, Chapters or provisions yet to be inserted into this Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing.Whole provisions yet to be inserted into this Act (including any effects on those provisions):s. 66A inserted by 2005 c. 22 s. 60(1)s. 66A repealed by 2009 c. 4 Sch. 1 para. 333 Sch. 3 Pt. 1s. 66A heading substituted by S.I. 2007/3186 Sch. 2 para. 15(4)s. 66A(1) substituted by S.I. 2007/3186 Sch. 2 para. 15(2)s. 66A(2) words inserted by S.I. 2007/3186 Sch. 2 para. 15(3)s. 66A(3) words inserted by S.I. 2007/3186 Sch. 2 para. 15(3)Commencement Orders yet to be applied to the Finance Act 1988Commencement OrdersThis section lists the commencement orders yet to be applied to the whole Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing. Where applicable the commencement orders are listed under two headings, firstly those that bring some part of the Act you are viewing into force and secondly, those that bring into force legislation that affects some part of the legislation you are viewing. If you are viewing a prospective version or there is a prospective version available there may be commencement orders listed here that are relevant to the provision you are viewing.Commencement Orders bringing legislation that affects this Act into force:S.I. 2003/120 art. 2	Sch.	commences (2002 c. 29)S.I. 2003/192 art. 2 3 7 art. 3 Sch. commences (2000 c. 19)S.I. 2006/1014 art. 2 Sch. 1 2 commences (2005 c. 4)S.I. 2007/2194 art. 2-5 8 Sch. 2 commences (2006 c. 46)S.I. 2007/3495 art. 3-5 8 Sch. 2 3 commences (2006 c. 46)S.I. 2008/1886 art. 2 commences (2006 c. 46)S.I. 2008/2696 art. 2 5 6 commences (2007 c. 15)S.I. 2008/2860 art. 3 4 Sch. 1 commences (2006 c. 46)S.I. 2009/404 art. 2 commences (2008 c. 9)S.R. 2003/53 art. 4	5	6	7	commences (2000 c. 4 (N.I.)) SCHEDULESSection 1.SCHEDULE 1E+W+S+N.I. Alcoholic Liquor DutiesPart IE+W+S+N.I. Table of Rates of Duty on Wine and Made-Wine Description of wine or made-wine Rates of duty per hectolitre£Wine or made-wine of a strength not exceeding 15 per cent. and not being sparkling 102.40Sparkling wine or sparkling made-wine of a strength not exceeding 15 per cent. 169.10Wine or made-wine of a strength exceeding 15 per cent. but not exceeding 18 per cent. 176.60Wine or made-wine of a strength exceeding 18 per cent. but not exceeding 22 per cent. 203.70Wine or made-wine of a strength exceeding 22 per cent. 203.70 plus£15.77 for every 1 per cent. or part of 1 per cent. in excess of 22 per cent.Part IIE+W+S+N.I. Beverages of an Alcoholic Strength not Exceeding 5.5 per cent.1(1)In subsection (2) of section 1 of the M1Alcoholic Liquor Duties Act 1979 (definition of “spirits”), for the words “subsections (7) and (8)” there shall be substituted the words “subsections (7) to (9)”.E+W+S+N.I.(2)In subsection (3) of that section (definition of “beer”)—(a)the words “thereof at any time” shall cease to have effect; and(b)in paragraph (b), for the words from “at any time” to “and to be” there shall be substituted the words “is found to be”.(3)In subsection (5) of that section (definition of “made-wine”), after the word “means” there shall be inserted the words “subject to subsection (10) below”.(4)After subsection (8) of that section there shall be inserted—“(9)Any beverage of an alcoholic strength exceeding 1.2 per cent. but not exceeding 5.5 per cent. which is made with spirits and is not of a description specified in an order made by the Treasury by statutory instrument shall be deemed not to be spirits.
Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the re