Immature Spirits (Restriction) Act, 1947


1.—In this Act—

the expression “foreign spirits” means all spirits liable to a duty of customs;

the expression “Irish spirits” means spirits liable to a duty of excise;

the word “spirits” means spirits of any description, and includes all liquors mixed with spirits and all mixtures, compounds or preparations made with spirits;

the word “warehoused” means warehoused in a warehouse approved or provided, under the Acts relating to customs and excise, for the deposit of spirits.