Finance Act, 1964

Spirits (Northern Ireland).

15.—(1) This section applies to spirits known as whiskey which at importation are shown to the satisfaction of the Revenue Commissioners to have been wholly manufactured in Northern Ireland and to have been bottled and consigned by the distiller.

(2) The customs duty on spirits mentioned in the last foregoing section shall, as on and from the day after the day on which this Act is passed, be charged, levied and paid on spirits to which this section applies at the rate of nine pounds, eleven shillings and sevenpence for every gallon computed at proof in lieu of the rate chargeable under the last foregoing section.