Finance Act, 1986

Beer.

67.—(1) Subject to paragraph 4 of the Imposition of Duties (No. 258) (Beer) (No. 2) Order, 1982 (S.I. No. 37 of 1982), the duty of excise on beer imposed by paragraph 7(1) of the Order of 1975 shall be charged, levied and paid, as on and from the 30th day of January, 1986, at the rate of £149.347 for, in the case of all beer brewed within the State, every 36 gallons of worts of a specific gravity of 1,055 degrees, and, in the case of all imported beer, every 36 gallons of beer of which the worts were before fermentation of a specific gravity of 1,055 degrees, in lieu of the rate specified in section 69 (1) of the Finance Act, 1984 .

(2) Subject to paragraph 5 of the Imposition of Duties (No. 271) (Beer) Order, 1984 (S.I. No. 352 of 1984), the drawback on beer provided for in paragraph 7(3) of the Order of 1975 shall, as respects beer on which it is shown to the satisfaction of the Revenue Commissioners that duty at the rate specified in subsection (1) has been paid, be calculated, according to the original specific gravity of the beer, at the rate of £149.347 on every 36 gallons of beer of which the original specific gravity was 1,055 degrees.

(3) The provisions of section 6 of the Finance Act, 1914 (Session 2) , for the payment of drawback on beer on which duty has been paid and which is deposited in a warehouse for the purpose of being exported or shipped as stores shall apply to beer on which duty has been paid and which is deposited in a warehouse for the purpose of being used in the manufacture of a product (not being beer) for exportation.