I move:
(1) That in this Resolution "the Order of 1975" means the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 (S.I. No. 307 of 1975).
(2) That the duty of excise on spirits imposed by paragraph 4 (2) of the Order of 1975 shall be charged, levied and paid, as on and from the 29th day of January, 1976, at the several rates specified in the Schedule to this Resolution in lieu of the several rates specified in the second column of the First Schedule to the said Order.
(3) That nothing in this Resolution shall operate to relieve from or to prejudice or affect the additional excise duty in respect of immature spirits imposed by paragraph 4 (2) of the Order of 1975 at the several rates specified in the third column of the First Schedule to the said Order.
(4) 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 SPIRITS.
|
Description of Spirits |
Rate of Duty |
|
£ |
|
|
For every gallon computed at proof of spirits of any description not mentioned hereinafter and imported mixtures and preparations containing spirits |
26.0376 |
|
For every gallon of imported perfumed spirits entered in such manner as to indicate that the strength is not to be tested |
41.660 |
|
For every gallon of imported |
|
|
liqueurs, cordials, mixtures and |
|
|
other preparations in bottle |
|
|
entered in such manner as to |
|
|
indicate that the strength is not |
|
|
to be tested |
35.151 |
