Section 115 | Temporary provision: wine

(1)Wine of an alcoholic strength of at least 11.5% but not exceeding 14.5% is treated, for the purposes of the charge to alcohol duty, as if it were of an alcoholic strength of 12.5%.

(2)This section expires at the end of the period of 18 months beginning with the day on which section 48 (rates) comes into force.