I move:—
(1) That in this Resolution "the Act of 1957" means the Finance Act, 1957 (No. 20 of 1957).
(2) That in lieu of the duty of excise imposed by subsection (2) of section 9 of the Act of 1957, there shall be charged, levied and paid on all beer brewed within the State on or after the 11th day of April, 1962, a duty of excise at the rate of eleven pounds, sixteen shillings and sixpence for every thirty-six gallons of worts of a specific gravity of one thousand and fifty-five degrees.
(3) That in lieu of the duty of customs imposed by subsection (3) of section 9 of the Act of 1957, there shall, as on and from the 11th day of April, 1962, be charged, levied and paid, on mum, spruce or black beer, Berlin white beer, and other preparations (whether fermented or not fermented) of a similar character imported into the State, a duty of customs at the following rates, that is to say:
(a) for every thirty-six gallons of beer of which the worts are, or were before fermentation, of a specific gravity not exceeding one thousand, two hundred and fifteen degrees— forty-seven pounds, eight shillings;
(b) for every thirty-six gallons of beer of which the worts are, or were before fermentation, of a specific gravity exceeding one thousand, two hundred and fifteen degrees—fiftyfive pounds, eleven shillings.
(4) That in lieu of the duty of customs imposed by subsection (4) of section 9 of the Act of 1957, there shall, as on and from the 11th day of April, 1962, be charged, levied and paid on all beer of any description (other than beer chargeable with duty at a rate provided by paragraph (3) of this Resolution) imported into the State, a duty of customs at the rate of eleven pounds, seventeen shillings for every thirty-six gallons of beer of which the worts were before fermentation of a specific gravity of one thousand and fifty-five degrees.
(5) 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 duty at a rate provided by paragraph (2), paragraph (3) or paragraph (4) of this Resolution has been paid, a drawback calculated according to the original specific gravity of such beer, at the rate of eleven pounds, sixteen shillings and ninepence on every thirty-six gallons of beer of which the original specific gravity was one thousand and fifty-five degrees.
(6) That where, in the case of beer which is chargeable with duty at the rate provided by paragraph (2) or paragraph (4) of this Resolution or in the case of beer on which drawback under paragraph (5) of this Resolution is payable, the specific gravity of such beer is not one thousand and fifty-five degrees, the said duty or the said drawback (as the case may be) shall be varied proportionately.
(7) That Section 24 of the Finance Act, 1933 (No. 15 of 1933), shall not apply or have effect in relation to either of the duties of customs to which this Resolution refers.
(8) 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).
