I move:
(1) That the Finance Act, 1920, shall, as on and from the 10th day of March, 1966, be amended by the substitution in Part I of the First Schedule thereto of the matter set out in the schedule to this Resolution for the matter inserted in that Part by section 13 of the Finance Act, 1965 (No. 22 of 1965), 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 duties of customs to which paragraph (1) of this Resolution relates shall, as on and from the 10th day of March, 1966, be charged, levied and paid on spirits to which this paragraph applies at the rate of eleven pounds, fifteen shillings and eleven pence the gallon (computed at proof) in lieu of the rate chargeable under paragraph (1) of this Resolution.
(c) subsection (2) of section 13 of the Finance Act, 1965, is repealed as on and from the 10th day of March, 1966.
(3) That the duty of excise imposed by subsection (2) of section 3 of the Finance Act, 1920, shall, as on and from the 10th day of March, 1966, be charged, levied and paid at the rate of eleven pounds, fifteen shillings and sixpence the gallon (computed at proof) in lieu of the rate chargeable by virtue of subsection (3) of section 13 of the Finance Act, 1965.
(4) That nothing in this Resolution shall operate to relieve from or to prejudice or 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 |
21 |
4 |
10 |
21 |
8 |
10 |
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 |
17 |
18 |
5 |
18 |
1 |
9 |
For every gallon computed at proof of spirits of any description not heretofore mentioned and mixtures and preparations containing spirits |
13 |
5 |
6 |
13 |
8 |
0 |