I move:
(1) That in this Resolution "the Act of 1971" means the Finance Act, 1971 (No. 23 of 1971).
(2) That in lieu of the duty of excise imposed by section 27 (1) of the Act of 1971, there shall be charged, levied and paid on all beer brewed within the State on or after the 17th day of May, 1973, a duty of excise at the rate of £31.913 for every 36 gallons of worts of a specific gravity of 1,055 degrees.
(3) That in lieu of the duty of customs imposed by section 27 (2) of the Act of 1971, there shall, as on and from the 17th day of May, 1973, be charged, levied and paid on all beer of any description imported into the State, a duty of customs at the rate of £31.913 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 the exportation as merchandise or the shipment for use as stores of beer on which it is shown, to the satisfaction of the Revenue Commissioners, that the duty imposed by paragraph (2) or paragraph (3) of this Resolution has been paid, a drawback calculated according to the original specific gravity of the beer, at the rate of £31.926 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 the duty imposed by paragraph (2) or 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 the beer is not 1,055 degrees, the duty or drawback 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 the duty 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).
