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S.I. No. 417/1979 - Spirits (Strength Ascertainment) Regulations, 1979.

S.I. No. 417 of 1979.

SPIRITS (STRENGTH ASCERTAINMENT) REGULATIONS, 1979.

The Revenue Commissioners, in exercise of the powers conferred on them by virtue of section 4 of the Finance Act, 1907, the Excise Transfer Order, 1909 (S.R. & O., No. 197 of 1909), and the Revenue Commissioners Order, 1923 (S.R. & O., No. 2 of 1923), hereby make the following Regulations:

1. (1) These Regulations may be cited as the Spirits (Strength Ascertainment) Regulations, 1979.

(2) These Regulations shall come into operation on the 1st day of January, 1980.

2. In these Regulations—

"Directive 76/765 EEC" means Council Directive No. 76/765 EEC of 27 July, 1976,1 on the approximation of the laws of the Member States relating to alcoholometers and alcohol hydrometers:

1 OJ No. L 262/143 of 27.7.76.

"Directive 76/766 EEC" means Council Directive No. 76/766 EEC of 27 July, 1976,2 on the approximation of the laws of the Member States relating to alcohol tables;

2 OJ No. L262/149 of 27.7.76.

"EEC Alcohol Hydrometer" means the alcohol hydrometer of Class II accuracy described in the Annex to Directive 76/765 EEC, bearing the EEC pattern approval sign and EEC verification mark referred to in that Directive.

"the Practical Alcohol Tables" means the alcoholometric tables entitled "Practical Alcohol Tables, Volume 2" drawn up on the basis of the Formula shown in the Annex to Directive 76/766 EEC and published by the Commission of the European Communities;

"Spirits" means spirits of any description and includes all liquors mixed with spirits and all mixtures, compounds or preparations made with spirits.

3. The strength of spirits may be ascertained by means of the EEC Alcohol Hydrometer, used in conjunction with—

(I) the Practical Alcohol Tables, and

(II) a thermometer, graduated to 0.5°C, of the type required to be used with the EEC Alcohol Hydrometer in accordance with paragraph 9 of the Annex to Directive 76/765 EEC,

for the purposes of the duties of Customs and of Excise and the Customs Acts and the Statutes which relate to the duties of Excise and of any instrument made under Statute relating to the duties of Customs or of Excise and the management of those duties.

GIVEN this 21st day of December, 1979.

S. MAC GARBHAIGH,

Revenue Commissioner.

EXPLANATORY NOTE.

These Regulations provide for the ascertainment of the strength of spirits by means of the EEC Alcohol Hydrometer described in Council Directive 76/765 EEC, used in conjunction with (i) Practical Alcohol Tables drawn up by the EEC Commission under Council Directive 76/766 EEC and (ii) a thermometer, graduated to 0.5° C, of the type required to be used with the EEC Alcohol Hydrometer by Council Directive 76/765 EEC.