Finance Act, 1970
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PART II Customs and Excise | ||
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Bottling of spirits in warehouses. |
27.—(1) Section 68 of the Spirits Act, 1880 , is hereby amended— | |
(a) by the substitution of the following subsection for subsection (3) (inserted by the Finance Act, 1926 ): | ||
“(3) If the spirits are for home consumption they shall be drawn off into such bottles or containers and packed in such cases as the Commissioners may from time to time approve.”, and | ||
(b) by the substitution of the following subsection for subsection (7) (inserted by the said Finance Act, 1926 ): | ||
“(7) Spirits so bottled shall not be removed for home consumption in a quantity less than such quantity as the Commissioners may from time to time prescribe.”. | ||
(2) Section 28 of the Finance Act, 1929 , is hereby amended by the deletion of “in imperial or reputed quart or pint bottles” and “in cases containing one or more dozen of such quart bottles or two or more dozen of such pint bottles”. | ||
(3) Section 19 of the Finance Act, 1926 , is hereby repealed. |