Finance Act, 1981
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Spirits. |
33.—(1) In this section “alcohol” means pure ethyl alcohol. | |
(2) 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 29th day of January, 1981, at the several rates specified in the Third Schedule to this Act in lieu of the several rates specified in the Second Schedule to the Act of 1980. | ||
(3) 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 the third column of the First Schedule to that Order as amended by paragraph 4 (2) of the Imposition of Duties (No. 244) (Excise Duties on Spirits, Beer and Hydrocarbon Oils) Order, 1979 ( S.I. No. 415 of 1979 ), and the third column of the First Schedule to that Order. | ||
(4) If any person proves to the satisfaction of the Revenue Commissioners that spirits in respect of which a duty of excise has been paid by him have become spoilt or otherwise unfit for consumption, the person may, with the permission of the Revenue Commissioners and subject to such conditions as they may think fit to impose, destroy the spirits and, upon proof of such destruction to the satisfaction of the Revenue Commissioners, they may, subject to compliance with such conditions as they may think fit to impose, repay to such person any duty of excise paid on such spirits. |