Imposition of Duties (No. 208) (Beer, Spirits and Tobacco) Order, 1973.

• Jurisdiction: Ireland
• Citation: IR SI 249/1973

S.I. No. 249 of 1973.

IMPOSITION OF DUTIES (No. 208) (BEER, SPIRITS AND TOBACCO) ORDER, 1973.

The Government, in exercise of the powers conferred on them by section 1 of the Imposition of Duties Act, 1957 (No. 7 of 1957), and section 22 of the Finance Act, 1962 (No. 15 of 1962), hereby order as follows: 1. This Order may be cited as the Imposition of Duties (No. 208) (Beer, Spirits and Tobacco) Order, 1973. 2. This Order shall come into operation on the 3rd day of September, 1973. 3. In this Order "the Act of 1973" means the Finance Act, 1973 (No. 19 of 1973). 4. Section 47 of the Act of 1973 shall have effect as if for the rate of £31.913 specified in subsections (1) and (2) and the rate of £31.926 specified in subsection (3) there were substituted rates of £30.919 and £30.932, respectively. 5. Section 48 of the Act of 1973 shall have effect as if—

( a ) for Parts I and II, respectively, of the Sixth Schedule to that Act there were substituted the following Parts:—

PART I.

Description of Spirits Preferential Rates Full Rates (1) (2) (3) £ £ For every gallon of Perfumed Spirits entered in such manner as to indicate that the strength is not to be tested 35·463 35·663 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 29·921 30·088 For every gallon, computed at proof of spirits of any description not heretofore mentioned and mixtures and preparations containing spirits 22·164 22·289

PART II.

Description of Spirits United Kingdom Rate £ For every gallon of Perfumed Spirits entered in such manner as to indicate that the strength is not to be tested 27·992 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 23·618 For every gallon computed at proof of spirits of any description not heretofore mentioned and mixtures and preparations containing spirits 17·495

and

( b ) for the rate of £17.990 specified in subsection (3) there were substituted a rate of £17.507. 6. (1) Section 49 of the Act of 1973 shall have effect as if for Parts I to IV, respectively, of the Seventh Schedule to that Act there were substituted the following Parts:—

PART I.

CUSTOMS.

£ Unmanufactured : if stripped or stemmed : containing 10 per cent. or more by weight of moisture the lb. 4·937 containing less than 10 per cent. by weight of moisture " " 5·137 if unstripped or unstemmed : containing 10 per cent. or more by weight of moisture " " 4·935 containing less than 10 per cent. by weight of moisture " " 5·135 Full Preferential £ £ Manufactured: cigars the lb. 5·755 4·963 cigarettes " " 5·762 4·989 cavendish or negrohead " " 5·847 5·060 cavendish or negrohead manufactured in bond " " 5·817 5·035 reconstituted or homogenised tobacco containing 10 per cent. or more by weight of moisture " " 4·935 4·935 reconstituted or homogenised tobacco containing less than 10 per cent. by weight of moisture " " 5·135 5·135 other manufactured tobacco " " 5·747 4·977 snuff containing more than 13 per cent. by weight of moisture " " 5·727 4·960 snuff containing 13 per cent. or less by weight of moisture " " 5·847 5·060

PART II.

CUSTOMS.

£ Unmanufactured : if stripped or stemmed : containing 10 per cent. or more by weight of moisture the lb. 4·935 containing less than 10 per cent. by weight of moisture " " 5·135 if unstripped or unstemmed : containing 10 per cent. or more by weight of moisture " " 4·935 containing less than 10 per cent. by weight of moisture " " 5·135

PART III.

CUSTOMS.

Full Preferential £ £ Manufactured : cigars the lb. 5·101 4·963 cigarettes " " 5·123 4·989 cavendish or negrohead " " 5·198 5·060 cavendish or negrohead manufactured in bond " " 5·172 5·035 reconstituted or homogenised tobacco containing 10 per cent. or more by weight of moisture " " 4·935 4·935 reconstituted or homogenised tobacco containing less than 10 per cent. by weight of moisture " " 5·135 5·135 other manufactured tobacco : hard pressed...