Source: http://www.legislation.gov.uk/ukpga/1997/16/section/2
Timestamp: 2017-03-23 22:28:13
Document Index: 771502187

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

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 1997You are here:1997 c. 16Part I Alcoholic liquor dutiesSection 2Table of ContentsContentMore ResourcesPrevious: ProvisionNext: ProvisionPlain 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 1997. 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 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.Blanket amendment words substituted by S.I. 2011/1043 art. 3 4Blanket amendment words substituted by S.I. 2011/1043 art. 3 6Whole provisions yet to be inserted into this Act (including any effects on those provisions):s. 10(3A)-(3C) inserted by 2007 c. 11 Sch. 25 para. 17(3)s. 10(3A) omitted by 2012 c. 14 Sch. 24 para. 56s. 10(3C)(a) words inserted by 2009 c. 10 s. 114(6)s. 10(3AA) inserted by 2009 c. 10 s. 114(5)s. 10(3AA) substituted by 2012 c. 14 Sch. 24 para. 48s. 11(10A) inserted by 2007 c. 11 Sch. 25 para. 18(3)s. 14(4) inserted by 2009 c. 10 s. 114(12)s. 51(A1) inserted by 2007 c. 15 Sch. 13 para. 126(2)s. 51(A1) omitted by 2008 c. 9 Sch. 43 para. 6s. 52(2)(aa) inserted by 2007 asp 3 Sch. 5 para. 24(a)Sch. 12 para. 2(1A) inserted by 2006 c. 25 Sch. 9 para. 7(2)Sch. 12 para. 16(1A) inserted by 2006 c. 25 Sch. 9 para. 7(3)Sch. 18 Pt. 6(3) Note 3(b) repealed by 2003 c. 1 Sch. 8 Pt. 1Commencement Orders yet to be applied to the Finance Act 1997Commencement 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. 2003/392 art. 2 commences (2002 c. 21)S.I. 2003/766 art. 2 Sch. commences (2002 c. 40)S.I. 2003/962 art. 2 Sch. 1 2 commences (2002 c. 21)S.I. 2003/1397 art. 2(1) Sch. commences (2002 c. 40)S.I. 2003/2093 art. 2 Sch. 1 2 commences (2002 c. 40)S.I. 2007/2532 art. 2 commences (2007 c. 11)S.I. 2009/403 art. 2 commences (2008 c. 9)S.I. 2009/511 art. 2 commences (2008 c. 9)S.I. 2009/3024 art. 3 commences (2008 c. 9)S.I. 2010/128 art. 2 commences (2006 c. 18)S.I. 2010/495 art. 4(d) commences (2006 c. 18)S.I. 2010/867 art. 2 commences (2009 c. 10)S.S.I. 2009/369 art. 3 Sch. commences (2007 asp 3)2 Rates of duty on lower strengths of wine and made-wine.E+W+S+N.I.(1)For Part I of the Table of rates of duty in Schedule 1 to the Alcoholic Liquor Duties Act 1979 (wine and made-wine of a strength not exceeding 22 per cent.) there shall be substituted—
“Part IE+W+S+N.I. Wine or made-wine of a strength not exceeding 22 per cent.Description of wine or made-wineRates of duty per hectolitre£Wine or made-wine of a strength not exceeding 4 per cent.43.28Wine or made-wine of a strength exceeding 4 per cent. but not exceeding 5.5 per cent.59.51Wine or made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. and not being sparkling140.44Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent. but less than 5 per cent.195.63Sparkling wine or sparkling made-wine of a strength of 8.5 per cent. or of a strength exceeding 8.5 per cent. but not exceeding 15 per cent.200.64Wine or made-wine of a strength exceeding 15 per cent. but not exceeding 22 per cent.187.24”(2)This section shall be deemed to have come into force on 1st January 1997.