The Beverages of an Alcoholic Strength not exceeding 5.5 per cent. (Provisions) (Appointed Day) Order 1988
This Order provides for the introduction of new duty bands for wines and made-wines exceeding 1.2 per cent. but not exceeding 5.5 per cent. alcohol by volume, as laid down in section 1(5) of the Finance Act 1988 (with Part II of Schedule 1 to that Act), to come into force from 1st October 1988.