Finance Act, 1957
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Beer. |
9.—(1) In this section “the Act of 1952” means the Finance Act, 1952 (No. 14 of 1952), and “the Act of 1954” means the Finance Act, 1954 (No. 22 of 1954). | |
(2) In lieu of the duty of excise imposed by section 10 of the Act of 1952, as amended by section 14 of the Act of 1954, there shall be charged, levied and paid on all beer brewed within the State on or after the 9th day of May, 1957, a duty of excise at the rate of ten pounds, five shillings and six pence for every thirty-six gallons of worts of a specific gravity of one thousand and fifty-five degrees. | ||
(3) In lieu of the duty of customs imposed by subsection (1) of section 9 of the Act of 1952, as amended by section 13 of the Act of 1954, there shall, as on and from the 9th day of May, 1957, be charged, levied and paid, on mum, spruce or black beer, Berlin white beer, and other preparations (whether fermented or not fermented) of a similar character imported into the State, a duty of customs at the following rates, that is to say: | ||
(a) for every thirty-six gallons of beer of which the worts are, or were before fermentation, of a specific gravity not exceeding one thousand two hundred and fifteen degrees—forty-one pounds, four shillings; | ||
(b) for every thirty-six gallons of beer of which the worts are, or were before fermentation, of a specific gravity exceeding one thousand two hundred and fifteen degrees—forty-eight pounds, six shillings. | ||
(4) In lieu of the duty of customs imposed by subsection (2) of section 9 of the Act of 1952, as amended by section 13 of the Act of 1954, there shall, as on and from the 9th day of May, 1957, be charged, levied and paid on all beer of any description (other than beer chargeable with the duty imposed by subsection (3) of this section) imported into the State, a duty of customs at the rate of ten pounds, six shillings for every thirty-six gallons of beer of which the worts were before fermentation of a specific gravity of one thousand and fifty-five degrees. | ||
(5) There shall be allowed and paid on the exportation as merchandise or the shipment for use as stores of beer on which it is shown, to the satisfaction of the Revenue Commissioners, that the duty imposed by subsection (2), subsection (3) or subsection (4) of this section has been paid, a drawback, calculated according to the original specific gravity of such beer, at the rate of ten pounds, five shillings and nine pence on every thirty-six gallons of beer of which the original specific gravity was one thousand and fifty-five degrees. | ||
(6) Where, in the case of beer which is chargeable with the duty imposed by subsection (2) or subsection (4) of this section or in the case of beer on which drawback under subsection (5) of this section is payable, the specific gravity of such beer is not one thousand and fifty-five degrees, the said duty or the said drawback (as the case may be) shall be varied proportionately. | ||
(7) Section 24 of the Finance Act, 1933 (No. 15 of 1933), shall not apply or have effect in relation to either of the duties of customs to which this section refers. |