I move:
(1) That in this Resolution—
"the Act of 1980" means the Finance Act, 1980 (No. 14 of 1980);
"the Act of 1981" means the Finance Act, 1981 (No. 16 of 1981).
(2) That the rebate of excise duty provided for in paragraph (a) of subsection (3) of section 69 of the Act of 1980 (inserted by section 37 (2) of the Act of 1981) shall, in respect of table waters on which duty was paid in the years hereinafter specified, be calculated in the following manner in lieu of the manner specified in the said paragraph (a):
|
Rate of Rebate |
|
|
Where the quantity manufactured by a manufacturer in each premises in which he manufactures table waters on which duty was paid by him— |
|
|
(a) in the year commencing on the 1st day of March, 1986, does not exceed 40,000 gallons |
£0.16 per gallon for each gallon thereof |
|
exceeds 40,000 gallons and does not exceed 80,000 gallons |
£0.16 per gallon for each of the first 40,000 gallons and £0.08 per gallon for each other gallons |
|
exceeds 80,000 gallons |
£0.16 per gallon for each of the first 40,000 gallons and £0.08 per gallon for each of the next 40,000 gallons |
|
(b) in the year commencing on the 1st day of March, 1987, does not exceed 40,000 gallons |
£0.16 per gallon for each gallon thereof |
|
(b) exceeds 40,000 gallons |
£0.16 per gallon for each of the first 40,000 gallons |
|
(c) in the year commencing on the 1st day of March, 1988, does not exceed 20,000 gallons |
£0.16 per gallon for £ 0.16 per gallon for each gallon thereof |
|
exceeds 20,000 gallons |
£0.16 per gallon for each of the first 20,000 gallons |
(3) That no rebate of excise duty shall be allowed under paragraph (a) of subsection (3) of section 69 of the Act of 1980 (inserted by section 37 (2) of the Act of 1981) in respect of table waters on which duty was paid on or after the 1st day of March, 1989.
(4) That the duty of excise on table waters imposed by paragraph 9 (2) of the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 (S.I. No. 307 of 1975) (inserted by section 37 (1) of the Act of 1981), shall be charged, levied and paid, as on and from the 1st day of October, 1986, at the rate of £0.36 per gallon in lieu of the rate specified in section 69 (1) of the Act of 1980.
(5) 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).