Immature Spirits (Restrictions) Act, 1972
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Amendment of section 2 of Immature Spirits (Restriction) Act, 1947. |
1.—(1) As on and from the 14th day of July, 1971, the restriction imposed by section 2 (1) of the Immature Spirits (Restriction) Act, 1947 , as amended by section 1 of the Immature Spirits (Restriction) Act, 1969 , shall not apply and shall be deemed not to have applied, to vodka— | |
(a) that consists of spirits which have had a flavour communicated thereto or an ingredient or material mixed therewith, | ||
(b) that is imported, and | ||
(c) that, at importation, is shown to the satisfaction of the Revenue Commissioners to have been manufactured in, and consigned from, the United Kingdom. | ||
(2) For the purposes of this section, vodka shall not be deemed to have been manufactured in the United Kingdom unless it has been made in the United Kingdom from spirits which have been manufactured there 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 . | ||
(3) In this section the expression “the United Kingdom” means Great Britain, Northern Ireland, the Isle of Man and the Channel Islands. |