Finance Act, 1964

Spirits.

14.—(1) The Finance Act, 1920 , as amended by section 4 of the Finance Act, 1962 , shall, as on and from the 15th day of April, 1964, be amended by the substitution in Part I of the First Schedule to the said Finance Act, 1920 , of the matter set out in the Second Schedule to this Act for the matter inserted therein by the said section 4, and subsection (1) of section 3 of the said Finance Act, 1920 , shall have effect accordingly.

(2) Nothing in this section shall operate to relieve from or to prejudice or affect the additional customs duties in respect of immature spirits imposed by section 9 of the Finance Act, 1926 .