Finance Act, 1975
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Spirits. |
37.—(1) In this section— | |
“the Order of 1972” means the Imposition of Duties (No. 200) (Customs and Excise Duties and Form of Tariff) Order, 1972 ; | ||
“the Act of 1973” means the Finance Act, 1973 ; | ||
“the Order of 1973” means the Imposition of Duties (No. 208) (Beer, Spirits and Tobacco) Order, 1973 . | ||
(2) The duty of customs imposed by section 3 (1) of the Finance Act, 1920 , on spirits described in column (1) of Part I of the First Schedule thereto, as amended by section 48 of and Part I of the Sixth Schedule to the Act of 1973, shall be varied, as on and from the 16th day of January, 1975, by the addition of the sum of— | ||
(a) £6·851 to each of the rates of such duty chargeable immediately before that date in respect of every gallon of Perfumed Spirits entered in such manner as to indicate that the strength is not to be tested; | ||
(b) £5·781 to each of the rates of such duty chargeable immediately before that date in respect of every gallon of liqueurs, cordials, mixtures and other preparations in bottle entered in such manner as to indicate that the strength is not to be tested; | ||
(c) £4·282 to each of the rates of such duty chargeable immediately before that date in respect of every gallon computed at proof of spirits of any description not heretofore mentioned and mixtures and preparations containing spirits. | ||
(3) Subsection (2) of this section shall not apply to— | ||
(a) cider and perry mentioned at tariff code numbers 2207-254, 2207-262, 2207-426, 2207-434, 2207-627 and 2207-635 in the Schedule to the Order of 1972, or | ||
(b) denatured spirits of any description mentioned at tariff code numbers 2208-215 and 2208-223 in the Schedule to the Order of 1972, or | ||
(c) perfumery, cosmetics or toilet preparations of tariff heading number 33.06 in the Schedule to the Order of 1972 which are based on the spirits described in paragraph (b) of this subsection. | ||
(4) The duty of excise on spirits imposed by section 3 (2) of the Finance Act, 1920 , as amended by section 48 (3) of the Act of 1973 and paragraph 5 of the Order of 1973, shall be varied, as on and from the 16th day of January, 1975, by the addition of the sum of £4·282 to the rate of such duty chargeable immediately before that date. | ||
(5) Nothing in this section shall operate to relieve from or to prejudice or affect the additional customs duties or the additional excise duty in respect of immature spirits imposed by section 9 of the Finance Act, 1926 . |