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Finance Act, 1926

Increase of additional duties on immature spirits.

9.—(1) In lieu of the additional customs duties in respect of immature spirits specified in Part II of the First Schedule to the Finance Act, 1920 , there shall be charged, levied, and paid as on and from the 22nd day of July, 1926, the additional customs duties in respect of immature spirits specified in Part I of the Second Schedule to this Act.

(2) In lieu of the additional excise duties in respect of immature spirits specified in Part III of the First Schedule to the Finance Act, 1920 , there shall be charged, levied, and paid as on and from the 22nd day of July, 1926, the additional excise duty in respect of immature spirits specified in Part II of the Second Schedule to this Act.

(3) The duties imposed by this section shall not be charged or levied on any mixture, compound, or preparation which on importation is charged with duty in respect of the spirit contained in it or used in its preparation or manufacture if the mixture, compound, or preparation is one which is recognised by the Revenue Commissioners as being used for medical purposes.

(4) If any person proves to the satisfaction of the Revenue Commissioners that any spirits, in respect of which the duty imposed by this section has been paid, are spirits to which the restrictions contained in the Immature Spirits (Restriction) Act, 1915, as amended by any Act of the Oireachtas passed or to be passed in the financial year now current do not apply, and that such spirits have been delivered to him and used solely in the manufacture or preparation of an article recognised by the Revenue Commissioners as an article used for medical purposes or have been used for scientific purposes, such person shall, subject to compliance with the regulations made or to be made by the Revenue Commissioners under section 4 of the Finance Act, 1918 , be entitled to obtain from the Revenue Commissioners repayment of the amount of the duty imposed by this section paid in respect of the spirits so used.