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Finance Act, 1968

Spirits.

19.—(1) The Finance Act, 1920 , shall, as on and from the 24th day of April, 1968, be amended by the substitution in Part I of the First Schedule thereto of the matter set out in Part I of the First Schedule to this Act for the matter inserted in the said Part of the said First Schedule by section 9 of the Finance Act, 1966 , and section 3 (1) of the said Finance Act, 1920 , shall have effect accordingly.

(2) The customs duty on spirits to which section 9 (2) of the Finance Act, 1966 , applies shall continue to be charged, levied and paid at the rate of eleven pounds, fifteen shillings and eleven pence the gallon (computed at proof) imposed by that subsection in lieu of the rate chargeable under subsection (1) of this section.

(3) (a) This subsection applies to spirits, other than spirits mentioned in subsection (2) of this section, which at importation are shown to the satisfaction of the Revenue Commissioners to have been manufactured in, and consigned from, the United Kingdom and to have been manufactured therein from materials other than materials falling within Tariff Heading number 22.08 or Tariff Heading number 22.09 in the Schedule to the Imposition of Duties (No. 159) (Customs Duties and Form of Customs Tariff) Order, 1966 .

(b) The duties of customs to which subsection (1) of this section relates shall, as on and from the 24th day of April, 1968, continue to be charged, levied and paid on spirits to which this subsection applies at the rates set out in Part II of the First Schedule to this Act in lieu of the rates chargeable under subsection (1) of this section.

(c) The provisions of section 8 of the Finance Act, 1919 , shall not apply to the duties imposed by this subsection.

(d) In this subsection the expression “the United Kingdom” means Great Britain, Northern Ireland, the Isle of Man and the Channel Islands.

(4) Nothing in this section shall operate to relieve from or to prejudice or affect the additional customs duties in respect of immature spirits imposed by section 9 of the Finance Act, 1926 .