Finance Act, 1971
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Spirits. |
28.—(1) The Finance Act, 1920 , shall, as on and from the 29th day of April, 1971, be amended by the substitution in Part I of the First Schedule thereto of the matter set out in Part I of the First Schedule to this Act for the matter inserted in the said Part of the said First Schedule by section 35 of the Finance Act, 1969 , and section 3 (1) of the said Finance Act, 1920 , shall have effect accordingly. | |
(2) (a) This subsection applies to spirits known as whiskey which at importation are shown to the satisfaction of the Revenue Commissioners to have been wholly manufactured in Northern Ireland and to have been bottled and consigned by the distiller. | ||
(b) The duties of customs to which subsection (1) of this section relates shall, as on and from the 29th day of April, 1971, be charged, levied and paid on spirits to which this subsection applies at the rate of £15.373 the gallon (computed at proof) in lieu of the rate chargeable under subsection (1) of this section. | ||
(c) Section 35 (2) of the Finance Act, 1969 , is hereby repealed as on and from the 29th day of April, 1971. | ||
(3) (a) This subsection applies to spirits, other than spirits mentioned in subsection (2) of this section, which at importation are shown to the satisfaction of the Revenue Commissioners to have been manufactured in, and consigned from, the United Kingdom and to have been manufactured therein from materials other than materials falling within Tariff Heading number 22.08 or Tariff Heading number 22.09 in the Schedule to the Imposition of Duties (No. 159) (Customs Duties and Form of Customs Tariff) Order, 1966. | ||
(b) The duties of customs to which subsection (1) of this section relates shall, as on and from the 29th day of April, 1971, be charged, levied and paid on spirits to which this subsection applies at the rates set out in Part II of the First Schedule to this Act in lieu of the rates chargeable under subsection (1) of this section. | ||
(c) The provisions of section 8 of the Finance Act, 1919 , shall not apply to the duties imposed by this subsection. | ||
(d) Section 35 (3) of the Finance Act, 1969 , is hereby repealed as on and from the 29th day of April, 1971. | ||
(e) In this subsection the expression “the United Kingdom” means Great Britain, Northern Ireland, the Isle of Man and the Channel Islands. | ||
(4) The duty of excise imposed by section 3 (2) of the Finance Act, 1920 , shall, as on and from the 29th day of April, 1971, be charged, levied and paid at the rate of £15-385 the gallon (computed at proof) in lieu of the rate chargeable by virtue of section 28 (1) of the Finance Act, 1970 . | ||
(5) Nothing in this section shall operate to relieve from or to prejudice or affect the additional customs duties or the additional excise duty in respect of immature spirits imposed by section 9 of the Finance Act, 1926 . |