Finance Act, 1998
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Amendment of paragraph 8 of Order of 1975. |
92.—Paragraph 8 of the Order of 1975 is hereby amended by the substitution of the following subparagraph for subparagraph (4) (inserted by Regulation 17 of the European Communities (Customs and Excise) Regulations, 1992 ( S.I. No. 394 of 1992 )): | |
“(4) In this paragraph ‘cider and perry’ means cider and perry exceeding 1.2% vol. but not exceeding 22% vol. obtained from the fermentation of apple or pear juice and without the addition of any other alcoholic liquor or any liquor or substance which— | ||
(i) imparts colour or flavour, and | ||
(ii) in the opinion of the Revenue Commissioners, significantly alters the character of the product from what it otherwise would be.”. |