Finance Act, 1926

Bottling of spirits in warehouses.

19.—(1) Section 68 of the Spirits Act, 1880 , shall be construed and have effect as if the following two sub-sections were respectively inserted therein in lieu of sub-section (3) and sub-section (7) respectively now contained therein, that is to say:—

“(3) If the spirits are for home consumption they must be drawn off into either—

(a) imperial or reputed quart bottles; or

(b) imperial or reputed pint bottles; or

(c) imperial one-half-pint bottles; or

(d) imperial one-quarter-pint bottles; or

(e) imperial one-eighth-pint bottles,

and packed in cases containing either—

(f) one or more dozen imperial or reputed quart bottles; or

(g) two or more dozen imperial or reputed pint bottles; or

(h) thirty-two imperial one-half-pint bottles or any multiple of thirty-two imperial one-half-pint bottles; or

(i) sixty-four imperial one-quarter-pint bottles or any multiple of sixty-four imperial one-quarter-pint bottles; or

(j) one hundred and twenty-eight imperial one-eighth-pint bottles or any multiple of one hundred and twenty-eight imperial one-eighth-pint bottles.

“(7) Spirits so bottled may not be removed for home consumption—

(a) by a distiller who is not licensed as a dealer, in a quantity less than—

(i) five dozen imperial or reputed quart bottles, or

(ii) ten dozen imperial or reputed pint bottles, or

(iii) one hundred and sixty imperial one-half-pint bottles, or

(iv) three hundred and twenty imperial one-quarter-pint bottles, or

(v) six hundred and forty imperial one-eighth-pint bottles;

(b) by any other person in a quantity less than—

(i) one dozen imperial or reputed quart bottles, or

(ii) two dozen imperial or reputed pint bottles, or

(iii) thirty-two imperial one-half-pint bottles, or

(iv) sixty-four imperial one-quarter-pint bottles, or

(v) one hundred and twenty-eight imperial one-eighth-pint bottles.”

(2) Section 3 of the Customs and Inland Revenue Act, 1880 , is hereby repealed and in lieu thereof it is hereby enacted that foreign spirits bottled in accordance with the regulations of the Revenue Commissioners in any customs or excise warehouse in either—

(a) imperial or reputed quart bottles, or

(b) imperial or reputed pint bottles, or

(c) imperial one-half-pint bottles, or

(d) imperial one-quarter-pint bottles, or

(e) imperial one-eighth-pint bottles,

and packed in cases containing either—

(f) one or more dozen imperial or reputed quart bottles, or

(g) two or more dozen imperial or reputed pint bottles, or

(h) thirty-two imperial one-half-pint bottles or any multiple of thirty-two imperial one-half-pint bottles, or

(i) sixty-four imperial one-quarter-pint bottles or any multiple of sixty-four imperial one-quarter-pint bottles, or

(j) one hundred and twenty-eight imperial one-eighth-pint bottles or any multiple of one hundred and twenty-eight imperial one-eighth-pint bottles,

may be entered and cleared for home consumption, and there shall be charged upon the delivery for home consumption of such spirits, in addition to the duties of customs and any other charges thereon, the rate following, that is to say:—

for every one dozen imperial or reputed quart bottles or two dozen imperial or reputed pint bottles or thirty-two imperial one-half-pint bottles, or sixty-four imperial one-quarter-pint bottles, or one hundred and twenty-eight imperial one-eighth-pint bottles    -      -      -   threepence,

and such rate shall be deemed to be a duty of customs or to be a duty of excise according as the same is payable in respect of spirits delivered from a customs warehouse or from an excise warehouse.