Finance Act 2003
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Spirits. |
92.—(1) In this section “alcohol” means pure ethyl alcohol. | |
(2) The duty of excise on spirits imposed by paragraph 4(2) of the Imposition of Duties (No. 221) (Excise Duties) Order 1975 ( S.I. No. 307 of 1975 ) shall be charged, levied and paid, as on and from 5 December 2002, at the rate of €39.25 per litre of alcohol in the spirits. | ||
(3) Section 82 of, and the Second Schedule to, the Finance Act 1996 (as amended by section 240 of, and Part 3 of Schedule 5 to, the Finance Act 2001 ), are repealed with effect as on and from 5 December 2002. |