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Legislation
Finance Act 1988

Crossheading Duties of excise: other provisions

  • Section 5 Relief from excise duty on goods imported for testing etc.
  • Section 6 Remission of duty in respect of spirits used for medical or scientific purposes.
  • Section 7 Meaning of “sparkling” in relation to wine and made-wine.
  1. Duties of excise: other provisions
  2. Meaning of “sparkling” in relation to wine and made-wine.

Section 7 | Meaning of “sparkling” in relation to wine and made-wine.

From legislation.gov.uk

In Schedule 1 to the Alcoholic Liquor Duties Act 1979 (wine and made-wine), in paragraph 1(1) under the heading “Interpretation” (meaning of “sparkling”), for the words “1 bar in excess of atmospheric pressure” there shall be substituted the words “ 1.5 bars in excess of atmospheric pressure ”.

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