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  4. S.I. No. 338/1987 - Imposition of Duties (No. 287) (Excise Duty on Table Waters) Order, 1987.

S.I. No. 338/1987 - Imposition of Duties (No. 287) (Excise Duty on Table Waters) Order, 1987.

S.I. No. 338 of 1987.

IMPOSITION OF DUTIES (No. 287) (EXCISE DUTY ON TABLE WATERS) ORDER, 1987.

The Government, in exercise of the powers conferred on them by section 1 of the Imposition of Duties Act, 1957 (No. 7 of 1957), section 22 of the Finance Act, 1962 (No. 15 of 1962), and section 46 of the Finance Act, 1975 (No. 6 of 1975), hereby order as follows:

1. This Order may be cited as the Imposition of Duties (No. 287) (Excise Duty on Table Waters) Order, 1987.

2. Notwithstanding the provisions of section 69 of the Finance Act, 1986 (No. 13 of 1986), no rebate of excise duty shall be allowed under paragraph (a) of subsection (3) of section 69 of the Finance Act, 1980 (No. 14 of 1980) (inserted by section 37 of the Finance Act, 1981 (No. 16 of 1981)), in respect of table waters on which duty was paid on or after the 1st day of January, 1988.

GIVEN under the Official Seal of the Government, this 18th day of December, 1987.

CHARLES J. HAUGHEY,

Taoiseach.

EXPLANATORY NOTE.

This Order provides for the termination of the rebate of excise duty on table waters with effect from 1st January, 1988.