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Finance Act, 1948

Wine.

5.—(1) In lieu of the customs duties on wine imposed by section 5 of the Finance (No. 2) Act, 1947 (No. 33 of 1947), there shall (subject to the provisions of this section) be charged, levied and paid as on and from the 5th day of May, 1948, the following customs duties on all wine imported into the State, that is to say:—

Wine—

£

s.

d.

Not exceeding 25 degrees of proof spirit,

the gallon

0

7

6

Exceeding 25 but not exceeding 30 degrees of proof spirit,

the gallon

0

12

6

Exceeding 30 but not exceeding 42 degrees of proof spirit,

the gallon

1

10

0

And for every degree or fraction of a degree beyond the highest above charged, an additional duty,

the gallon

0

2

6

Sparkling wine in bottle, an additional duty,

the gallon

1

11

3

Still wine not exceeding 25 degrees of proof spirit in bottle, an additional duty,

the gallon

0

5

0

Still wine exceeding 25 degrees of proof spirit in bottle, an additional duty,

the gallon

0

10

0

(2) The provisions of section 8 of the Finance Act, 1919, shall apply to the duties imposed by this section with the substitution of the expression “the area of application of the Acts of the Oireachtas” for the expression “Great Britain and Ireland”.

(3) For the purposes of this section wine rendered sparkling or effervescent and bottled in a bonded warehouse shall be deemed to be sparkling wine imported in bottle, and upon delivery for home consumption shall be charged with the duty imposed on sparkling wine by this section.

(4) Section 24 of the Finance Act, 1933 (No. 15 of 1933), shall not apply or have effect in relation to the customs duties imposed by this section.

(5) In this section the word “wine” includes the lees of wine.