Finance Act, 1992


Customs and Excise

Chapter I

Excise Duty on Beer

Interpretation (Chapter I).

89.—(1) In this Chapter—

“% vol.” means alcoholic strength by volume;

“alcohol” means pure ethyl alcohol;

“alcoholic strength by volume” means the ratio of the volume of alcohol present in a product at a temperature of 20° Celsius to the total volume of the product at the same temperature, the said ratio being expressed as a percentage;

“approved warehouse” means a premises approved under section 95 ;

“approved warehousekeeper” means a person approved under section 95 ;

“beer” includes ale, stout, porter, spruce beer and black beer, and any other description of beer, and any liquor which is made or sold as a description of beer or a substitute for beer, and which on analysis of a sample thereof at any time is found to contain more than 1.2% vol.;

“brewer's licence” means a licence to brew beer issued under section 43 of the Finance (1909-10) Act, 1910 ;

“brewer for sale” has the meaning assigned to it by section 19 of the Inland Revenue Act, 1880 ;

“Commissioners” means the Revenue Commissioners;

“container”, in relation to beer, means a tank, cask, keg, can, bottle or any other receptacle in which beer is kept;

“information” includes any representation of fact, whether in words or otherwise;

“information in a non-legible form” includes information on microfilm, microfiche, magnetic tape or disc;

“licensed brewer” means a person who is the holder of a brewer's licence;

“materials” means any substance intended to be used in the production of, or for incorporation in, beer;

“offered for sale” includes an invitation to treat;

“officer” means an officer of the Commissioners;

“package”, in relation to beer, means to put beer into tanks, casks, kegs, cans, bottles or any other receptacles of a kind in which beer is distributed to wholesalers or retailers and cognate words shall be construed accordingly;

“private brewer” means a brewer of beer, not being a brewer for sale;

“prescribed” means specified in, or determined in accordance with, regulations made by the Commissioners under section 98 ;

“records” includes information in a non-legible form;

“standard barrel” means 36 gallons of worts of a specific gravity of 1,055 degrees or 36 gallons of beer of which the worts were, before fermentation, of a specific gravity of 1,055 degrees;

“worts” means the liquid which is fermented to produce beer.

(2) References in any statute or instrument made under statute to the strength of beer shall be construed as references to its alcoholic strength by volume.