Finance (No. 2) Act, 1939
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Alteration of rates of customs duties on beer. |
5.—(1) In lieu of the duties of customs imposed by sub-section (1) of section 5 of the Finance Act, 1920 , there shall be charged, levied, and paid on all mum, spruce or black beer, Berlin white beer, and other preparations (whether fermented or not fermented) of a similar character imported on or after the 9th day of November, 1939, a duty of customs at the following rates, that is to say:— | |
(a) for every thirty-six gallons of beer of which the worts are, or were before fermentation, of a specific gravity not exceeding one thousand two hundred and fifteen degrees—twenty-two pounds and ten shillings; | ||
(b) for every thirty-six gallons of beer of which the worts are, or were before fermentation, of a specific gravity exceeding one thousand two hundred and fifteen degrees—twenty-six pounds and eight shillings. | ||
(2) In lieu of the duty of customs imposed by sub-section (2) of section 5 of the Finance Act, 1920 , there shall be charged, levied, and paid on all beer of any description (other than beer chargeable with the duty imposed by the foregoing sub-section of this section) imported on or after the 9th day of November, 1939, a duty of customs at the rate of five pounds, twelve shillings and sixpence for every thirty-six gallons of beer of which the worts were before fermentation of a specific gravity of one thousand and fifty-five degrees. | ||
(3) In lieu of the drawback payable under sub-section (3) of section 5 of the Finance Act, 1920 , there shall be allowed and paid on exportation or shipment for use as stores of imported beer on which it is shown, to the satisfaction of the Revenue Commissioners, that the duty imposed by either of the foregoing sub-sections of this section has been paid a drawback, calculated according to the original specific gravity of such beer, at the rate of five pounds, twelve shillings and three pence on every thirty-six gallons of beer of which the original specific gravity was one thousand and fifty-five degrees. | ||
(4) Where, in the case of beer which is chargeable with the duty imposed by sub-section (2) of this section or in the case of beer on which drawback under sub-section (3) of this section is payable, the specific gravity of such beer is different from the specific gravity mentioned in the said sub-section (2) or in the said sub-section (3) (whichever is relevant), the said duty or the said drawback (as the case may be) shall be varied proportionately. | ||
(5) Section 24 of the Finance Act, 1933 (No. 15 of 1933), shall not apply or have effect in relation to either of the duties of customs imposed by this section. |