I move:
(1) THAT in this Resolution—
"alcohol" means pure ethyl alcohol;
"the Order of 1975" means the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 (S.I. No. 307 of 1975);
"the Act of 1980" means the Finance Act, 1980 (No. 14 of 1980).
(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, 1981, at the several rates specified in the Schedule to this Resolution in lieu of the several rates specified in the Second Schedule to the Act of 1980.
(3) THAT nothing in this Resolution shall operate to relieve from or to prejudice or affect the additional duty of excise in respect of immature spirits imposed by paragraph 4 (2) of the Order of 1975 and the third column of the First Schedule to that Order as amended by paragragh 4 (2) of the Imposition of Duties (No. 244) (Excise Duties on Spirits, Beer and Hydrocarbon Oils) Order, 1979 (S.I. No. 415 of 1979), and the third column of the First Schedule to that 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 |
|
£ |
|
|
Spirits of any description not mentioned hereinafter and imported mixtures and preparations containing spirits |
20.922 per litre of alcohol in the spirits |
|
Imported perfumed spirits entered in such manner as to indicate that the strength is not to be tested |
19.039 per litre |
|
Imported liquers, cordials, mixtures and other preparations in bottle entered in such manner as to indicate that the strength is not to be tested |
16.110 per litre |