Finance Act 2022
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Reduction in excise duty on special exemption orders | ||
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49. (1) Section 78 of the Finance Act 1980 is amended by the substitution of the following subsection for subsection (4): | ||
“(4) There shall be charged, levied and paid on every special exemption order granted under section 5 of the Intoxicating Liquor Act 1927 , or section 13 of the Intoxicating Liquor Act 1962, a duty of excise of €55.”. | ||
(2) Subsection (1) shall have effect as on and from 28 September 2022. |