Finance (No. 2) Act, 1981
|
Spirits. |
3.—(1) The duty of excise on spirits imposed by paragraph 4 (2) of the Order of 1975 shall be charged, levied and paid, as on and from the 22nd day of July, 1981, at the several rates specified in the First Schedule to this Act in lieu of the several rates specified in the Third Schedule to the Act of 1981. | |
(2) Nothing in this section shall operate to relieve from or to prejudice or affect the additional duty of excise in respect of immature spirits imposed by paragraph 4 (2) of the Order of 1975 and the third column of the First Schedule to that Order as amended by paragraph 4 (2) of the Imposition of Duties (No. 244) (Excise Duties on Spirits, Beer and Hydrocarbon Oils) Order, 1979 (S.I. No. 415 of 1979), and the third column of the First Schedule to that Order. | ||
(3) In the First Schedule to this Act “alcohol” means pure ethyl alcohol. |