Finance Act, 1968
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Wine. |
23.—(1) Subject to subsections (2) and (3) of this section, there shall be charged, levied and paid, as on and from the 24th day of April, 1968, a duty of customs on all wine imported into the State at the several rates specified in Part I of the Third Schedule to this Act in lieu of the rates specified in section 5 of the Finance Act, 1948 , section 14 of the Finance Act, 1949 , section 16 of the Finance Act, 1965 and paragraph 23 (2) of the Imposition of Duties (No. 159) (Customs Duties and Form of Customs Tariff) Order, 1966 , as amended by paragraph 4(vii) of the Imposition of Duties (No. 164) (Customs Duties and Form of Customs Tariff) Order, 1967 . | |
(2) The provisions of section 8 of the Finance Act, 1919 , shall apply to the duty imposed by subsection (1) of this section— | ||
(a) with the substitution of “the area of application of the Acts of the Oireachtas” for “Great Britain and Ireland” and | ||
(b) as though the references to wine, sparkling wine in bottle and still wine in bottle in the first column of the Second Schedule to that Act together with the corresponding rates in the second column thereof were deleted and there were substituted therefor, respectively, the descriptions of wine mentioned in Part I of the Third Schedule to this Act and the appropriate preferential rates specified in that Part. | ||
(3) (a) This subsection applies to still wine in bottle which at importation is shown to the satisfaction of the Revenue Commissioners to have been manufactured in, and consigned from, the United Kingdom. | ||
(b) The customs duty on wine imposed by subsection (1) of this section shall, as on and from the 24th day of April, 1968, and before the 1st day of July, 1968, be charged, levied and paid on wine to which this subsection applies at the several rates specified in column 2 of Part II of the Third Schedule to this Act in lieu of the several rates chargeable under subsection (1) of this section and shall, as on and from the 1st day of July, 1968, be charged, levied and paid on wine to which this subsection applies at the several rates specified in column (3) of Part II of the Third Schedule to this Act in lieu of the several rates specified in column (2) of the said Part II. | ||
(c) In this subsection the expression “the United Kingdom” means Great Britain, Northern Ireland, the Isle of Man and the Channel Islands. | ||
(4) Section 24 of the Finance Act, 1933 , shall not apply or have effect in relation to the duty of customs imposed by this section. |