Finance Act, 1925

Reduced excise duty on cider and perry.

28.—(1) In lieu of the present duties of excise in respect of cider and perry there shall as on and from the 1st day of July, 1925, be charged, levied, and paid on all cider and perry which is sold or kept for sale in Saorstát Eireann a duty of excise at the rate of two pence per gallon.

(2) Section 6 of the Finance (New Duties) Act, 1916, and any regulations made thereunder shall apply to the duties imposed by this section in like manner as they apply to the duty therein referred to as cider duty.