Finance Act, 1979

Cider and perry.

43.—(1) In this section—

“actual alcoholic strength by volume” means the number of volumes of pure alcohol contained at a temperature of 20°C in 100 volumes of the product at that temperature;

“% vol” means alcoholic strength by volume.

(2) The duty of excise on cider and perry imposed by paragraph 8 (2) of the Order of 1975 shall be charged, levied and paid, as on and from the 8th day of February, 1979, at the several rates specified in the Sixth Schedule to this Act in lieu of the rate specified in the said paragraph 8 (2).

(3) Notwithstanding the provisions of subsection (2) of this section and in lieu of the rate of £2.466 the gallon mentioned in the Sixth Schedule to this Act, the duty of the excise referred to in the said subsection (2) shall be charged, levied and paid at the rate of £1.25 the gallon on any stocks of cider or perry of an actual alcoholic strength by volume exceeding 8.7% vol in the ownership or possession of a licensed manufacturer of cider or perry at midnight on the 7th day of February, 1979, if it is shown to the satisfaction of the Revenue Commissioners that the total quantity of such stocks in the ownership or possession of that manufacturer did not exceed 20,000 gallons.