Finance Act, 1969

Wine.

39.—(1) Subject to subsections (2) and (3) of this section, there shall be charged, levied and paid, as on and from the 8th day of May, 1969, a duty of customs on all wine imported into the State at the several rates specified in Part I of the Third Schedule to this Act in lieu of the several rates specified in Parts I and II of the Third Schedule to the Finance Act, 1968 .

(2) The provisions of section 8 of the Finance Act, 1919 , shall apply to the duty imposed by subsection (1) of this section—

(a) with the substitution of “the area of application of the Acts of the Oireachtas” for “Great Britain and Ireland”, and

(b) as though the references to wine, sparkling wine in bottle and still wine in bottle in the first column of the Second Schedule to that Act together with the corresponding rates in the second column thereof were deleted and there were substituted therefor, respectively, the descriptions of wine mentioned in Part I of the Third Schedule to this Act and the appropriate preferential rates specified in that Part.

(3) (a) This subsection applies to still wine in bottle which at importation is shown to the satisfaction of the Revenue Commissioners to have been manufactured in and consigned from the United Kingdom.

(b) The customs duty on wine imposed by subsection (1) of this section shall, as on and from the 8th day of May, 1969, and before the 1st day of July, 1969, be charged, levied and paid on wine to which this subsection applies at the several rates specified in column (2) of Part II of the Third Schedule to this Act in lieu of the several rates chargeable under subsection (1) of this section and shall, as on and from the 1st day of July, 1969, be charged, levied and paid on wine to which this subsection applies at the several rates specified in column (3) of Part II of the Third Schedule to this Act in lieu of the several rates specified in column (2) of the said Part II.

(c) In this subsection the expression “the United Kingdom” means Great Britain, Northern Ireland, the Isle of Man and the Channel Islands.

(4) Section 24 of the Finance Act, 1933 , shall not apply or have effect in relation to the duty of customs imposed by this section.

(5) The duty of excise on Irish wine imposed by section 15 of the Finance Act, 1966 , shall, as on and from the 8th day of May, 1969, and before the 1st day of July, 1969, be charged, levied and paid at the several rates specified in Part III of the Third Schedule to this Act in lieu of the several rates specified in Part II of the Fourth Schedule to the Finance Act, 1968 , and shall, as on and from the 1st day of July, 1969, be charged, levied and paid at the several rates specified in Part IV of the Third Schedule to this Act in lieu of the several rates specified in Part III thereof.

S.I. No. 155 of 1967.