Finance Act, 1992
PART II Customs and Excise | ||
Chapter I Excise Duty on Beer | ||
Interpretation (Chapter I). |
89.—(1) In this Chapter— | |
“% vol.” means alcoholic strength by volume; | ||
“alcohol” means pure ethyl alcohol; | ||
“alcoholic strength by volume” means the ratio of the volume of alcohol present in a product at a temperature of 20° Celsius to the total volume of the product at the same temperature, the said ratio being expressed as a percentage; | ||
“approved warehouse” means a premises approved under section 95 ; | ||
“approved warehousekeeper” means a person approved under section 95 ; | ||
“beer” includes ale, stout, porter, spruce beer and black beer, and any other description of beer, and any liquor which is made or sold as a description of beer or a substitute for beer, and which on analysis of a sample thereof at any time is found to contain more than 1.2% vol.; | ||
“brewer's licence” means a licence to brew beer issued under section 43 of the Finance (1909-10) Act, 1910 ; | ||
“brewer for sale” has the meaning assigned to it by section 19 of the Inland Revenue Act, 1880 ; | ||
“Commissioners” means the Revenue Commissioners; | ||
“container”, in relation to beer, means a tank, cask, keg, can, bottle or any other receptacle in which beer is kept; | ||
“information” includes any representation of fact, whether in words or otherwise; | ||
“information in a non-legible form” includes information on microfilm, microfiche, magnetic tape or disc; | ||
“licensed brewer” means a person who is the holder of a brewer's licence; | ||
“materials” means any substance intended to be used in the production of, or for incorporation in, beer; | ||
“offered for sale” includes an invitation to treat; | ||
“officer” means an officer of the Commissioners; | ||
“package”, in relation to beer, means to put beer into tanks, casks, kegs, cans, bottles or any other receptacles of a kind in which beer is distributed to wholesalers or retailers and cognate words shall be construed accordingly; | ||
“private brewer” means a brewer of beer, not being a brewer for sale; | ||
“prescribed” means specified in, or determined in accordance with, regulations made by the Commissioners under section 98 ; | ||
“records” includes information in a non-legible form; | ||
“standard barrel” means 36 gallons of worts of a specific gravity of 1,055 degrees or 36 gallons of beer of which the worts were, before fermentation, of a specific gravity of 1,055 degrees; | ||
“worts” means the liquid which is fermented to produce beer. | ||
(2) References in any statute or instrument made under statute to the strength of beer shall be construed as references to its alcoholic strength by volume. |