Finance Act, 1986

Cider and perry.

64.—(1) In the Sixth Schedule

“actual alcoholic strength by volume” means the number of volumes of pure alcohol contained at a temperature of 20°C in 100 volumes of the product at that temperature;

“% vol” means alcoholic strength by volume.

(2) The duty of excise on cider and perry imposed by paragraph 8 (2) of the Order of 1975 shall be charged, levied and paid, as on and from the 30th day of January, 1986, at the several rates specified in the Sixth Schedule in lieu of the several rates specified in the Fifth Schedule to the Finance Act, 1984 , as amended by section 28 of the Finance Act, 1985 .

(3) Paragraph 8 of the Order of 1975 shall be amended, as on and from the 1st day of July, 1986, by the insertion of the following subparagraph after subparagraph (2):

“(3) The Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose for securing payment of the duty of excise imposed by subparagraph (2) of this paragraph on cider and perry imported into the State, permit payment of the said duty to be deferred to a day not later than the last day of the month following that in which the said duty is charged.”.