Finance Act, 1954
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Beer—excise duties. |
14.—(1) In this section “the Act of 1952” means the Finance Act, 1952 (No. 14 of 1952). | |
(2) The duty of excise imposed by section 10 of the Act of 1952 shall, in respect of beer chargeable with that duty, be charged, levied and paid, as on and from the 22nd day of April, 1954, at the rate of nine pounds, four shillings and six pence for every thirty-six gallons of worts of a specific gravity of one thousand and fifty-five degrees. | ||
(3) There shall be allowed and paid on exportation as merchandise or for use as ship's stores of beer on which it is shown, to the satisfaction of the Revenue Commissioners, that duty at the rate provided by subsection (2) of this section has been paid, a drawback, calculated according to the original specific gravity of such beer, at the rate of nine pounds, four shillings and nine pence for every thirty-six gallons of which the original specific gravity was one thousand and fifty-five degrees. | ||
(4) In the case of beer of which the specific gravity is different from the specific gravity mentioned in the relevant subsection of this section, the duty chargeable or the drawback payable (as the case may be) in pursuance of this section shall be varied proportionately. |