Finance Act, 1966
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Spirits. |
9.—(1) The Finance Act, 1920 , shall, as on and from the 10th day of March, 1966, be amended by the substitution in Part I of the First Schedule thereto of the matter set out in the Second Schedule to this Act for the matter inserted in that Part by section 13 of the Finance Act, 1965 , and section 3 (1) of the said Finance Act, 1920 , shall have effect accordingly. | |
(2) (a) This subsection applies to spirits known as whiskey which at importation are shown to the satisfaction of the Revenue Commissioners to have been wholly manufactured in Northern Ireland and to have been bottled and consigned by the distiller. | ||
(b) The duties of customs to which subsection (1) of this section relates shall, as on and from the 10th day of March, 1966, be charged, levied and paid on spirits to which this subsection applies at the rate of eleven pounds, fifteen shillings and eleven pence the gallon (computed at proof) in lieu of the rate chargeable under subsection (1) of this section. | ||
(c) Subsection (2) of section 13 of the Finance Act, 1965 , is hereby repealed as on and from the 10th day of March, 1966. | ||
(3) The duty of excise imposed by section 3 (2) of the Finance Act, 1920 , shall, as on and from the 10th day of March, 1966, be charged, levied and paid at the rate of eleven pounds, fifteen shillings and sixpence the gallon (computed at proof) in lieu of the rate chargeable by virtue of section 13 (3) of the Finance Act, 1965 . | ||
(4) 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 . |