I move:
(1) That the duty of excise on Irish wine imposed by section 15 of the Finance Act, 1966 (No. 17 of 1966), shall, as on and from the 24th day of April, 1968, and before the 1st day of July, 1968, be charged, levied and paid at the several rates specified in Part I of the Schedule to this Resolution in lieu of the several rates specified in paragraph 3 of the Imposition of Duties (No. 163) (Duty on Wine) Order, 1967 (S. I. No. 155 of 1967), and shall, as on and from the 1st day of July, 1968, be charged, levied and paid at the several rates specified in Part II of the Schedule to this Resolution in lieu of the several rates specified in Part I thereof.
(2) 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.
RATES OF EXCISE DUTY ON IRISH WINE.
PART I.
|
Description of Wine |
Rate of Duty |
||
|
s. |
d. |
||
|
Irish Wine— |
|||
|
Not exceeding 25º of proof spirit |
7 |
3 |
the gallon |
|
Exceeding 25º but not exceeding 30º of proof spirit |
7 |
10 |
|
|
Exceeding 30º of proof spirit |
9 |
10 |
PART II.
|
Description of Wine |
Rate of Duty |
|
|
Irish Wine— |
s. |
d. |
|
Not exceeding 25º of proof spirit |
7 |
11.5 the gallon |
|
Exceeding 25º but not exceeding 30º of proof spirit |
8 |
8.5 ,,,, |
|
Exceeding 30º of proof spirit |
11 |
10 ,,,, |
