I move:
(1) That the Finance Act, 1920, shall, as on and from the 24th day of April, 1968, be amended by the substitution in Part I of the First Schedule thereto of the matter set out in Part I of the Schedule to this Resolution for the matter inserted in the said Part of the said First Schedule by section 9 of the Finance Act, 1966 (No. 17 of 1966), and section 3 (1) of the said Finance Act, 1920, shall have effect accordingly.
(2) That the customs duty on spirits to which section 9 (2) of the Finance Act, 1966, applies shall continue to be charged, levied and paid at the rate of eleven pounds, fifteen shillings and eleven pence the gallon (computed at proof) imposed by that subsection in lieu of the rate chargeable under paragraph (1) of this Resolution.
(3) That—
(a) this paragraph applies to spirits, other than spirits mentioned at paragraph (2) of this Resolution, which at importation are shown to the satisfaction of the Revenue Commissioners to have been manufactured in, and consigned from, the United Kingdom and to have been manufactured therein from materials other than materials falling within Tariff Heading number 22.08 or Tariff Heading number 22.09 in the Schedule to the Imposition of Duties (No. 159) (Customs Duties and Form of Customs Tariff) Order, 1966 (S.I. No. 132 of 1966),
(b) the duties of customs to which paragraph (1) of this Resolution relates shall, as on and from the 24th day of April, 1968, continue to be charged, levied and paid on spirits to which this paragraph applies at the rates set out in Part II of the Schedule to this Resolution in lieu of the rates chargeable under paragraph (1) of this Resolution.
(c) the provisions of section 8 of the Finance Act, 1919, shall not apply to the duties imposed by this paragraph.
(d) in this paragraph the expression "the United Kingdom" means Great Britain, Northern Ireland, the Isle of Man and the Channel Islands.
(4) That nothing in this Resolution shall operate to relieve from or to prejudice or affect the additional customs duties in respect of immature spirits imposed by section 9 of the Finance Act, 1926 (No. 35 of 1926).
(5) 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).
SCHEDULE.
SPIRITS (RATES OF ORDINARY CUSTOMS DUTY).
PART I.
|
Description of Spirits |
Preferential Rates |
Full Rates |
||||
|
(1) |
(2) |
(3) |
||||
|
£ |
s. |
d. |
£ |
s. |
d. |
|
|
For every gallon of Perfumed Spirits |
24 |
15 |
9 |
24 |
19 |
9 |
|
For every gallon of liqueurs, cordials, mixtures and other preparations in bottle entered in such manner as to indicate that the strength is not to be tested |
20 |
18 |
3 |
21 |
1 |
7 |
|
For every gallon computed at proof of spirits of any description not heretofore mentioned and mixtures and preparations containing spirits |
15 |
9 |
10 |
15 |
12 |
4 |
PART II.
|
Description of Spirits |
United Kingdom Rate |
||
|
£ |
s. |
d. |
|
|
For every gallon of Perfumed Spirits |
21 |
4 |
10 |
|
For every gallon of liqueurs, cordials, mixtures and other preparations in bottle entered in such manner as to indicate that the strength is not to be tested |
17 |
18 |
5 |
|
For every gallon computed at proof of spirits of any description not heretofore mentioned and mixtures and preparations containing spirits |
13 |
5 |
6 |
