Finance Act, 1989

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Repayment of duty on wine, made wine, cider or perry used in the production or manufacture of certain beverages.

41.—Where it is shown to the satisfaction of the Revenue Commissioners that—

(a) wine, in respect of which the duty of excise imposed by paragraph 5 (2) of the Order of 1975 has been paid, or

(b) made wine, in respect of which the duty of excise imposed by paragraph 6 (2) of the Order of 1975 has been paid, or

(c) cider or perry, in respect of which the duty of excise imposed by paragraph 8 (2) of the Order of 1975 has been paid,

has been used, on or after the 1st day of July, 1989, by any person as an ingredient in the production or manufacture of a beverage containing not more than 1.2 per cent. of alcohol by volume, they may, subject to compliance with such conditions as they may think fit to impose, repay, by paying to that person, the duty of excise paid on the quantity of wine, made wine, cider or perry, as the case may be, so used by that person.