I move:—
(1) That, in lieu of the customs duties on wine imposed by Section 8 of the Finance Act, 1946 (No. 15 of 1946), there shall (subject to the provisions of this Resolution) be charged, levied and paid as on and from the 16th day of October, 1947, the follow-in customs duties on all wine imported into the State, that is to say:—
|
Wine— |
£ |
s. |
d. |
|
|
Not exceeding 25 degrees of proof spirit |
0 |
12 |
0 |
|
|
the gallon |
0 |
12 |
0 |
|
|
Exceeding 25 but not exceeding 30 degrees of proof spirit |
1 |
0 |
0 |
|
|
the gallon |
2 |
8 |
0 |
|
|
And for every degree or fraction of a degree beyond the highest above charged, an additional duty |
0 |
4 |
0 |
|
|
the gallon |
0 |
4 |
0 |
|
|
Sparkling wine in bottle, an additional duty |
||||
|
the gallon |
2 |
10 |
0 |
|
|
Still wine not exceeding 25 degrees of proof spirit in bottle, an additional duty |
||||
|
the gallon |
0 |
8 |
0 |
|
|
Still wine exceeding 25 degrees of proof spirit in bottle, an additional duty |
||||
|
the gallon |
0 |
16 |
0 |
(2) That the provisions of Section 8 of the Finance Act, 1919, shall apply to the duties imposed by this Resolution with the substitution of the expression "the area of application of the Acts of the Oireachtas" for the expression "Great Britain and Ireland".
(3) That for the purpose of this Resolution wine rendered sparkling or effervescent and bottled in a bonded warehouse shall be deemed to be sparkling wine imported in bottle, and upon delivery for home consumption shall be charged with the duty imposed on sparkling wine by this Resolution.
(4) That Section 24 of the Finance Act, 1933 (No. 15 of 1933), shall not apply or have effect in relation to the customs duties imposed by this Resolution.
(5) That in this Resolution the word "wine" includes the lees of wine.
(6) It is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927).