I move:—
(1) That in this Resolution "the Act of 1952" means the Finance Act, 1952 (No. 14 of 1952).
(2) That the duty of customs imposed by sub-section (1) of Section 9 of the Act of 1952 shall, in respect of mum, spruce or black beer, Berlin white beer, and other preparations (whether fermented or not fermented) of a similar character chargeable with that duty, be charged, levied and paid, as on and from the 22nd day of April, 1954, at the following rates:—
(a) for every 36 gallons of beer of which the worts are, or were before fermentation, of a specific gravity not exceeding 1,215 degrees—£37;
(b) for every 36 gallons of beer of which the worts are, or were before fermentation, of a specific gravity exceeding 1,215 degrees-£43 8s.
(3) That the duty of customs imposed by sub-section (2) of Section 9 of the Act of 1952 shall, in respect of beer of any description (other than beer chargeable with the duty imposed by sub-section (1) of the said section) chargeable with that duty, be charged, levied and paid, as on and from the 22nd day of April, 1954, at the rate of £9 5s. for every 36 gallons of beer of which the worts were before fermentation of a specific gravity of 1,055 degrees.
(4) That there shall be allowed and paid on exportation or shipment for use as stores of imported beer on which it is shown, to the satisfaction of the Revenue Commissioners, that duty at a rate provided by paragraph (2) or (3) of this Resolution has been paid, a drawback, calculated according to the original specific gravity of such beer, at the rate of £9 4s. 9d. on every 36 gallons of beer of which the original specific gravity was 1,055 degrees.
(5) That where, in the case of beer which is chargeable with duty at the rate provided by paragraph (3) of this Resolution or in the case of beer on which drawback under paragraph (4) of this Resolution is payable, the specific gravity of such beer is different from the specific gravity mentioned in the said paragraph (3) or in the said paragraph (4) (whichever is relevant), the said duty or the said drawback (as the case may be) shall be varied proportionately.
(6) That Section 24 of the Finance Act, 1933 (No. 15 of 1933), shall not apply or have effect in relation to either of the duties of customs to which this Resolution refers.
(7) 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).
