Finance Act, 1928

Exemption of certain spirit varnish from duty.

23.—(1) Where a manufacturer in Saorstát Eireann of goods in the manufacture or preparation for sale of which varnish made with spirit (in this section referred to as spirit varnish) is used shows to the satisfaction of the Revenue Commissioners—

(a) that a spirit varnish made in Saorstát Eireann and reasonably efficient for the purpose of such manufacturer is not obtainable, and

(b) that a substantial proportion of the said goods is exported,

the Revenue Commissioners may, subject to the provisions of this section and to compliance with such conditions as they think fit for the security of the revenue from time to time to prescribe, allow the importation by such manufacturer without payment of spirit duty of such quantity of spirit varnish as they consider reasonable for the said purpose of such manufacturer.

(2) No spirit varnish shall be imported under this section without payment of spirit duty unless the Revenue Commissioners are satisfied that such varnish is made with spirit which has before use in the manufacture of such varnish been sufficiently denatured to render such spirit impotable.

(3) No continuing authority for the importation of spirit varnish without payment of spirit duty shall be granted under this section by the Revenue Commissioners for any period exceeding three years but any such continuing authority may, so long as the Revenue Commissioners are satisfied that the conditions prescribed by them under this section continue to be fulfilled, be renewed from time to time for periods not exceeding three years.

(4) Any such continuing authority as aforesaid or any renewal thereof may be withdrawn by the Revenue Commissioners at any time.

(5) If any person acts in contravention of any of the conditions prescribed by the Revenue Commissioners under this section he shall be guilty of an offence under the Customs Acts and shall for each offence incur a penalty of fifty pounds, and any varnish in respect of which such contravention has taken place shall be forfeited.