PART II

Customs and Excise

27. —(1) Section 68 of the Spirits Act, 1880, is hereby amended—

(a) by the substitution of the following subsection for subsection (3) (inserted by the Finance Act, 1926 ):

“(3) If the spirits are for home consumption they shall be drawn off into such bottles or containers and packed in such cases as the Commissioners may from time to time approve.”, and

(b) by the substitution of the following subsection for subsection (7) (inserted by the said Finance Act, 1926 ):

“(7) Spirits so bottled shall not be removed for home consumption in a quantity less than such quantity as the Commissioners may from time to time prescribe.”.

(2) Section 28 of the Finance Act, 1929 , is hereby amended by the deletion of “in imperial or reputed quart or pint bottles” and “in cases containing one or more dozen of such quart bottles or two or more dozen of such pint bottles”.

(3) Section 19 of the Finance Act, 1926 , is hereby repealed.

28. —(1) The duty of excise imposed by section 3 (2) of the Finance Act, 1920, shall, as on and from the 1st day of October, 1970, be charged, levied and paid at the rate of fourteen pounds and five pence the gallon (computed at proof) in lieu of the rate chargeable by virtue of section 35 (4) of the Finance Act, 1969 .

(2) (a) This subsection applies to spirits chargeable with the duty of excise imposed by section 3 (2) of the Finance Act, 1920.

(b) Where spirits to which this subsection applies are delivered from a bonded warehouse on or after the 1st day of October, 1970, the Revenue Commissioners may, subject to compliance with such conditions for securing payment of the duty as they may think fit to impose, permit payment of the excise duty charged on the spirits to be deferred to a day not later than—

(i) in case the spirits are so delivered in the month of February in any year, the 25th day of March in the same year, or

(ii) in any other case, the last day of the month succeeding the month in which the spirits are so delivered.

(c) Where spirits to which this subsection applies are delivered from a bonded warehouse in the month of March in any year, no deferment of payment of duty as provided for by this subsection shall be allowed in respect of the spirits.

(3) A rebate at the rate of eight pence the gallon (computed at proof) shall be allowed on all spirits delivered from a bonded warehouse on or after the 1st day of October, 1970, and charged with the said excise duty in relation to which there is no deferment of payment of duty pursuant to subsection (2) of this section.

(4) Nothing in this section shall operate to relieve from or to prejudice or affect the additional excise duty in respect of immature spirits imposed by section 9 of the Finance Act, 1926 .

29. —For the purposes of section 1 of the Finance (Customs Duties) (No. 4) Act, 1931 , and section 1 of the Finance (Miscellaneous Provisions) Act, 1935 , mineral hydrocarbon light oil shall be deemed not to include white spirit.

30. — Section 10 of the Finance Act, 1957 , is hereby amended by the addition at the end of subsection (8) of “or within such longer period as the Revenue Commissioners may in any particular case allow”.

31. —(1) Section 5 (5) of the Finance Act, 1962 , is hereby amended by the substitution of “4s. 6d. per lb. for each lb. thereof” for “1s. 6d. per lb. for each lb. thereof”.

(2) This section shall have, and be deemed to have had, effect in respect of tobacco received by licensed manufacturers of tobacco on or after the 11th day of April, 1970.

32. —The Imposition of Duties (No. 182) (Immature Spirits) Order, 1969, and the Imposition of Duties (No. 183) (Excise Duties) (Vehicles) Order, 1969, are hereby confirmed.