Finance Act, 1925

Reduced excise duties on sugar.

27.—(1) In lieu of the present excise duties, drawbacks, and allowance in respect of sugar, molasses, glucose, and saccharin there shall as on and from the 6th day of May, 1925, be charged, levied, and paid the duties specified in the third column of Part I. of the First Schedule to this Act, and there shall be paid and allowed the drawbacks and allowance set out in Part II. of the said Schedule, but subject both as respects duties and as respects drawbacks and allowances to the provisions, so far as they are applicable, set out in Part III. of the said Schedule.

(2) The duty imposed by this section shall not be charged or levied in respect of sugar or molasses made from beet grown in Saorstát Eireann, and the provisions of section 6 (except sub-section (1) thereof) of the Finance Act, 1922 , as adapted under the Adaptation of Enactments Act, 1922 (No. 2 of 1922), shall apply and have effect subject to the following modifications, that is to say:—

(a) the word “non-dutiable” shall mean exempted by this sub-section from the duty imposed by this section, and

(b) the expression “Saorstát Eireann” shall be substituted for the expression “Great Britain or Ireland.”