Number 12 of 1947.

IMMATURE SPIRITS (RESTRICTION) ACT, 1947.

ARRANGEMENT OF SECTIONS

SCHEDULE.

Number 12 of 1947.

IMMATURE SPIRITS (RESTRICTION) ACT, 1947.

Definitions.

1.—In this Act—

the expression “foreign spirits” means all spirits liable to a duty of customs;

the expression “Irish spirits” means spirits liable to a duty of excise;

the word “spirits” means spirits of any description, and includes all liquors mixed with spirits and all mixtures, compounds or preparations made with spirits;

the word “warehoused” means warehoused in a warehouse approved or provided, under the Acts relating to customs and excise, for the deposit of spirits.

Restrictions on delivery for the purposes of home consumption of immature spirits.

2.—(1) (a) Subject to the provisions of this section, no Irish spirits or foreign spirits shall be delivered for home consumption unless they have been warehoused for at least five years.

(b) During the period of three years commencing on the date of the passing of this Act, paragraph (a) of this subsection shall, in its application to rum, have effect as if the word “three” were substituted therein for the word “five”.

(2) The restriction imposed by subsection (1) of this section shall not apply to—

(a) spirits delivered for purposes for which they may be delivered free of duty, or

(b) mixtures, compounds or preparations which have been charged to duty in respect of spirit contained in them or used in their preparation or manufacture.

(3) Subject to the payment of such (if any) duties as may be chargeable thereon and to compliance with such conditions as the Revenue Commissioners may impose, the restriction imposed by subsection (1) of this section shall not apply to—

(a) spirits delivered to a licensed rectifier, a manufacturing chemist or a manufacturer of perfumes, for use in their manufactures or to other persons authorised by the Revenue Commissioners, or

(b) spirits delivered for scientific purposes, or

(c) imported Geneva, or

(d) imported perfumed spirits, or

(e) foreign liqueurs.

(4) Any period which, in the case of imported spirits, is shown to the satisfaction of the Revenue Commissioners to have elapsed between the dates of distillation and importation shall be treated, for the purposes of this section, as a period during which the spirits have been warehoused.

(5) Nothing contained in this section shall interfere with the supply of rectified spirits of wine for the purpose of making medicines to registered medical practitioners, hospitals and persons entitled to carry on the business of a chemist and druggist.

(6) If any person—

(a) procures, or attempts to procure, the delivery of spirits in contravention of this section, or

(b) acts in contravention of, or fails to comply with, any conditions imposed by the Revenue Commissioners in pursuance of this section,

such person shall be liable to a customs or excise penalty, as the case may be, of one hundred pounds and any spirits in respect of which the offence is committed shall be forfeited.

Repeals.

3.—The enactments set out in the second column of the Schedule to this Act are hereby repealed to the extent set out in the third column of the said Schedule.

Short title.

4.—This Act may be cited as the Immature Spirits (Restriction) Act, 1947.

SCHEDULE.

Enactments Repealed.

Section 3.

Uimhir 12 de 1947.

ACHT NA BIOTÁILLE NEAMHAIBÍ (SRIANADH), 1947.

[An tiontó oifigiúil.]

[22ú Aibreán, 1947.]

Mínithe.

1.—San Acht seo—

ciallaíonn an abairt “biotáille choigríche” an bhiotáille go léir is inchurtha faoi dhleacht chustam;

ciallaíonn an abairt “biotáille Éireannach” biotáille is inchurtha faoi dhleacht mháil;

ciallaíonn an focal “biotáille” biotáille d'aon tsaghas, agus folaíonn sé gach saghas leachtair arna mheascadh le biotáille agus gach saghas meascáin, cumaisc nó ullmhóide arna dhéanamh le biotáille;

ciallaíonn an briathar “stórasú” stórasú i stóras arna cheadú nó arna sholáthar, faoi na hAchta a bhaineas le custaim agus mál, chun biotáille a thaisce.

Srianta le biotáille neamhaibí a sheachadadh chun í a chaitheamh sa Stát.

2.—(1) (a) Faoi réir forál an ailt seo, ní déanfar aon bhiotáille Éireannach ná biotáille choigríche a sheachadadh chun í a chaitheamh sa Stát mura mbeidh sí ar stóras le cúig bliana ar a laghad.

(b) Ar feadh na dtrí mblian dar tosach dáta an Achta seo a rith, beidh éifeacht ag mír (a) den fho-alt seo, a mhéid a bhaineas sí le rum, amhail is dá gcuirtí an focal “trí” in ionad an fhocail “cúig” sa mhír sin.

(2) Ní bhainfidh an tsrian a fhorchuireas fo-alt (1) den alt seo—

(a) le biotáille a seachadfar chun críocha chun a bhféadfar í a sheachadadh saor ó dhleacht, ná

(b) le meascáin, cumaisc ná ullmhóidí ar ar muirearaíodh dleacht i leith biotáille a bheas iontu nó a húsáideadh dá n-ullmhú nó dá monarú.

(3) Faoi réir íoc pé dleacht (más ann) is inmhuirir uirthi agus faoi réir comhlíonadh pé coinníoll a fhorchuirfeas na Coimisinéirí Ioncaim, ní bhainfidh an tsrian a fhorchuireas fo-alt (1) den alt seo—

(a) le biotáille a seachadfar do cheartaitheoir ceadúnaithe, do cheimiceoir monaraíochta nó do mhonarthóir cumhrachán, chun í a úsáid ina gcuid déantús nó do dhaoine eile a bheas údaraithe ag na Coimisinéirí Ioncaim, ná

(b) le biotáille a seachadfar chun críocha eolaíochta, ná

(c) le Genéibh allmhuirithe, ná

(d) le biotáille chumhraithe allmhuirithe, ná

(e) le licéirí coigríche.

(4) Aon tréimhse a cruthófar chun sástachta na gCoimisinéirí Ioncaim, i gcás biotáille allmhuirithe, a bheith caite ó dháta driogtha na biotáille sin go dtí dáta a hallmhuirithe, áireofar í, chun críocha an ailt seo, mar thréimhse a raibh an bhiotáille ar stóras ar a feadh.

(5) Ní bhainfidh aon ní san alt seo le fíon-bhiotáille cheartaithe, chun íceanna a dhéanamh, a sholáthar do dhochtúirí leighis cláraithe, d'ospidéil agus do dhaoine a bheas i dteideal gnó potaigéara agus drugadóra a sheoladh.

(6) Duine ar bith—

(a) a bhéarfas go seachadfar, nó a fhéachfas lena thabhairt go seachadfar, biotáille contrártha don alt seo, nó

(b) a ghníomhós contrártha d'aon choinníollacha, nó a fhailleos déanamh do réir aon choinníollacha, a fhorchuirfeas na Coimisinéirí Ioncaim de bhun an ailt seo,

dlífidh sé pionós custam nó máil, do réir mar bheas, de chéad punt a chur air agus forghéillfear aon bhiotáille ar ina leith a rinneadh an cion.

Athghairm.

3.—Déantar leis seo na hachtacháin atá leagtha amach sa dara colún den Sceideal a ghabhas leis an Acht seo a athghairm a mhéid atá leagtha amach sa tríú colún den Sceideal sin.

Gearrtheideal.

4.—Féadfar Acht na Biotáille Neamhaibí (Srianadh), 1947, a ghairm den Acht seo.

AN SCEIDEAL.

Achtachain a hAthghairmtear.

Alt 3.