Finance Act, 1973
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PART II Customs and Excise | ||
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Beer. |
47.—(1) In lieu of the duty of excise imposed by section 27 (1) of the Finance Act, 1971 , there shall be charged, levied and paid on all beer brewed within the State on or after the 17th day of May, 1973, a duty of excise at the rate of £31.913 for every thirty-six gallons of worts of a specific gravity of one thousand and fifty-five degrees. | |
(2) In lieu of the duty of customs imposed by section 27 (2) of the Finance Act, 1971 , there shall, as on and from the 17th day of May, 1973, be charged, levied and paid on all beer of any description imported into the State, a duty of customs at the rate of £31.913 for every thirty-six gallons of beer of which the worts were before fermentation of a specific gravity of one thousand and fifty-five degrees. | ||
(3) There shall be allowed and paid on the exportation as merchandise or the shipment for use as stores of beer on which it is shown, to the satisfaction of the Revenue Commissioners, that the duty imposed by subsection (1) or (2) of this section has been paid, a drawback calculated according to the original specific gravity of the beer, at the rate of £31.926 on every thirty-six gallons of beer of which the original specific gravity was one thousand and fifty-five degrees. | ||
(4) Where, in the case of beer which is chargeable with the duty imposed by subsection (1) or (2) of this section or in the case of beer on which drawback under subsection (3) of this section is payable, the specific gravity of the beer is not one thousand and fifty-five degrees, the duty or drawback shall be varied proportionately. | ||
(5) Section 24 of the Finance Act, 1933 , shall not apply or have effect in relation to the duty of customs imposed by this section. |