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SOLR_PROP

Finance Act, 1965

Spirits.

13.(1) The Finance Act, 1920, shall, as on and from the 12th day of May, 1965, be amended by the substitution in Part I of the First Schedule thereto of the matter set out in the First Schedule to this Act for the matter inserted in that Part by section 14 of the Finance Act, 1964 , and subsection (1) of section 3 of the said Finance Act, 1920, shall have effect accordingly.

(2) (a) This subsection applies to spirits known as whiskey which at importation are shown to the satisfaction of the Revenue Commissioners to have been wholly manufactured in Northern Ireland and to have been bottled and consigned by the distiller.

(b) The duty of customs to which subsection (1) of this section relates shall, as on and from the 12th day of May, 1965, be charged, levied and paid on spirits to which this subsection applies at the rate of ten pounds, six shillings and fourpence the gallon (computed at proof) in lieu of the rate chargeable under subsection (1) of this section.

(3) The duty of excise imposed by subsection (2) of section 3 of the Finance Act, 1920, shall, as on and from the 12th day of May, 1965, be charged, levied and paid at the rate of ten pounds, five shillings and eleven pence the gallon (computed at proof) in lieu of the rate specified in subsection (2) of section 4 of the Finance Act, 1962 .

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