Motion made, and Question,
That, as from the beginning of 1976, a new duty of excise may be charged on made-wine produced in or imported into the United Kingdom.
In this Resolution—
"made-wine" means any liquor which is obtained from the alcoholic fermentation of any substance or by mixing a liquor so obtained or derived from a liquor so obtained with any other liquor or substance but does not include spirits, beer, black beer, wine (as defined in the immediately preceding Resolution) or certain cider and perry.—[Mr. Healey.]
put forthwith pursuant to Standing Order No. 94 (Ways and Means motions), and agreed to.