Finance (No. 2) Act, 1947
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Alteration of excise duty on beer. |
10.—(1) In lieu of the duty of excise imposed by section 6 of the Finance (No. 2) Act, 1939 (No. 33 of 1939), there shall be charged, levied and paid on all beer brewed within the State on or after the 16th day of October, 1947, a duty of excise at the rate of ten pounds, eleven shillings for every thirty-six gallons of worts of a specific gravity of one thousand and fifty-five degrees. | |
(2) In lieu of the drawback payable under section 6 of the Finance (No. 2) Act, 1939 , there shall be allowed and paid on exportation as merchandise or for use as ship's stores of beer on which it is shown, to the satisfaction of the Revenue Commissioners, that the duty of excise imposed by this section has been paid, a drawback, calculated according to the original specific gravity of such beer, at the rate of ten pounds, eleven shillings and three pence for every thirty-six gallons of which the original specific gravity was one thousand and fifty-five degrees. | ||
(3) In the case of beer of which the specific gravity is different from the specific gravity mentioned in the relevant subsection of this section, the duty chargeable or the drawback payable (as the case may be) in pursuance of this section shall be varied proportionately. |