Finance Act, 1966

Irish wine.

15.—(1) There shall be charged, levied and paid on and by every maker for sale of Irish wine an excise duty at the several rates set out in the Fourth Schedule to this Act on the quantity of such wine made in the State which is sent out from his premises on and after the 1st day of July, 1966.

(2) The Revenue Commissioners may make regulations—

(a) for securing and collecting the said duty;

(b) for relieving from the said duty wine intended for exportation or shipment as stores, or for use in the preparation or as an ingredient of goods intended for exportation or shipment as stores, or wine sent out to the premises of another maker of Irish wine for sale.

(3) If any person contravenes or fails to comply with any provision of regulations made as aforesaid, he shall be liable to an excise penalty of one hundred pounds in respect of each offence and any article in respect of which the offence was committed shall be forfeited.

(4) In this section “Irish wine” means any liquor which is made from fruit and sugar, or from fruit or sugar mixed with any other material and which has undergone a process of fermentation in the manufacture thereof, and includes made wines and mead.