(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);
"the Act of 1976" means the Finance Act, 1976 (No. 16 of 1976).
(2) That the duty of excise on beer imposed by paragraph 7 (1) of the Order of 1975 shall be charged, levied and paid, as on and from the 8th day of February, 1979, at the rate of £67.976 for, in the case of all beer brewed within the State, every 36 gallons of worts of a specific gravity of 1,055 degrees, and, in the case of all imported beer, every 36 gallons of beer of which the worts were before fermetation of a specific gravity of 1,055 degrees, in lieu of the rates mentioned in section 36 (1) of the Act of 1976.
(3) That the drawback on beer provided for in paragraph 7 (3) of the Order of 1975 shall, as on and from the 8th day of February, 1979, be calculated according to the original specific gravity of the beer at the rate of £67.976 on every 36 gallons of beer of which the original specific gravity was 1,055 degrees in lieu of the rate mentioned in section 46 of the Finance Act, 1977 (No. 18 of 1977).
(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).