Finance Act, 1951
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Warehousing on drawback—home-made liqueurs and compounds. |
11.—(1) Section 74 of the Spirits Act, 1880 , is hereby amended by the deletion of “British liqueurs or”. | |
(2) Section 95 of the Spirits Act, 1880 , is hereby amended— | ||
(a) by the deletion of “British liqueurs or” in subsection (1), | ||
(b) by the deletion of “British liqueurs,” in subsection (2), and | ||
(c) by the deletion of subsection (4). | ||
(3) Notwithstanding anything in subsection (5) of section 95 of the Spirits Act, 1880 , any compounds which may under that section as amended by subsection (2) of this section be warehoused for home consumption may, subject to any regulations that the Revenue Commissioners may think fit to prescribe, be warehoused, whether for home consumption or for exportation or for ship's stores, in bottles instead of in casks, and the-said regulations may apply the provisions of that section which relate to warehousing in casks subject to such modifications as the Revenue Commissioners think necessary to adapt them to warehousing in bottles. |