I move:
(1) That the Finance Act, 1920, as amended by section 14 of the Finance Act, 1964 (No. 15 of 1964), shall, as on and from the 12th day of May, 1965, be amended by the substitution in Part I of the First Schedule to the said Finance Act, 1920, of the matter set out in the Schedule to this Resolution for the matter inserted therein by the said section 14, and subsection (1) of section 3 of the said Finance Act, 1920, shall have effect accordingly.
(2) That—
(a) this paragraph applies to spirits known as whiskey which at importation are shown to the satisfaction of the Revenue Commissioners to have been wholly manufactured in Northern Ireland and to have been bottled and consigned by the distiller,
(b) the customs duty on spirits mentioned in paragraph (1) of this Resolution shall, as on and from the 12th day of May, 1965, be charged, levied and paid on spirits to which this paragraph applies at the rate of ten pounds, six shillings and fourpence the gallon (computed at proof) in lieu of the rate chargeable under paragraph (1) of this Resolution,
(c) section 15 of the Finance Act, 1964 (No. 15 of 1964) is repealed as on and from the 12th day of May, 1965.
(3) That the duty of excise imposed by subsection (2) of section 3 of the Finance Act, 1920, shall, as on and from the 12th day of May, 1965, be charged, levied and paid at the rate of ten pounds, five shillings and eleven pence the gallon (computed at proof) in lieu of the rate chargeable by virtue of subsection (2) of section 4 of the Finance Act, 1962 (No. 15 of 1962).
(4) That nothing in this Resolution shall operate to relieve from or to prejudice or to affect the additional customs duties or the additional excise duty in respect of immature spirits imposed by section 9 of the Finance Act, 1926 (No. 35 of 1926).
(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).
SCHEDULE.
SPIRITS (RATES OF ORDINARY CUSTOMS DUTY).
|
Description of Spirits |
Preferential Rates |
Full Rates |
||||
|
(1) |
(2) |
(3) |
||||
|
£ |
s. |
d. |
£ |
s. |
d. |
|
|
For every gallon of Perfumed Spirits |
18 |
17 |
6 |
19 |
1 |
6 |
|
For every gallon of liqueurs, cordials, mixtures and other preparations in bottle entered in such manner as to indicate that the strength is not to be tested |
15 |
18 |
6 |
16 |
1 |
10 |
|
For every gallon computed at proof of spirits of any description not heretofore mentioned and mixtures and preparations containing spirit |
11 |
15 |
11 |
11 |
18 |
5 |
