Finance Act, 1980
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Spirits. |
65.—(1) The duty of excise on spirits imposed by paragraph 4 (2) of the Order of 1975 shall be charged, levied and paid, as on and from the 28th day of February, 1980, at the several rates specified in the Second Schedule to this Act in lieu of the several rates specified in the second column of the First Schedule to the Imposition of Duties (No. 244) (Excise Duties on Spirits, Beer and Hydrocarbon Oils) Order, 1979 (S.I. No. 415 of 1979). | |
(2) Nothing in this section shall operate to relieve from or to prejudice or affect the additional duty of excise in respect of immature spirits imposed by paragraph 4 (2) of the Order of 1975 and charged, levied and paid at the several rates specified in the third column of the First Schedule to the Imposition of Duties (No. 244) (Excise Duties on Spirits, Beer and Hydrocarbon Oils) Order, 1979. | ||
(3) Paragraph 4 (3) of the Order of 1975 is hereby amended, as on and from the 28th day of February, 1980, by the substitution for clauses (b) and (c) thereof of the following clauses: | ||
“(b) Where spirits to which this subparagraph applies are delivered from a bonded warehouse, the Revenue Commissioners may, subject to compliance with such conditions for securing payment of the duty as they may think fit to impose, permit payment of the said duties to be deferred to a day not later than— | ||
(i) in case the spirits are so delivered on a day in the month of December in any year up to and including the 20th day of that month, the last day of that month in the same year, or | ||
(ii) in any other case, the last day of the month succeeding the month in which the spirits are so delivered. | ||
(c) Where spirits to which this subparagraph applies are delivered from a bonded warehouse on or after the 21st day in the month of December in any year, no deferment of payment of duty as provided for in this subparagraph shall be allowed in respect of the spirits.” | ||
(4) In the Second Schedule to this Act “alcohol” means pure ethyl alcohol. |