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21 1969

FINANCE ACT, 1969

PART III

Customs And Excise

Beer.

34. —(1) In lieu of the duty of excise imposed by section 2 (1) of the Finance (No, 2) Act, 1968 , there shall be charged, levied and paid on all beer brewed within the State on or after the 8th day of May, 1969, a duty of excise at the rate of twenty-seven pounds, three shillings and nine pence for every thirty-six gallons of worts of a specific gravity of one thousand and fifty-five degrees.

(2) In lieu of the duty of customs imposed by section 2 (2) of the Finance (No. 2) Act, 1968 , there shall, as on and from the 8th day of May, 1969, be charged, levied and paid on all beer of any description imported into the State, a duty of customs at the rate of twenty-seven pounds, four shillings and three pence 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.

(3) 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 the duty imposed by subsection (1) or subsection (2) of this section has been paid, a drawback calculated according to the original specific gravity of the beer, at the rate of twenty-seven pounds and four shillings on every thirty-six gallons of beer of which the original specific gravity was one thousand and fifty-five degrees.

(4) Where, in the case of beer which is chargeable with the duty imposed by subsection (1) or subsection (2) of this section or in the case of beer on which drawback under subsection (3) of this section is payable, the specific gravity of the beer is not one thousand and fifty-five degrees, the duty or drawback shall be varied proportionately.

(5) Section 24 of the Finance Act, 1933 , shall not apply or have effect in relation to the duty of customs imposed by this section.

Spirits.

35. —(1) The Finance Act, 1920, shall, as on and from the 8th day of May, 1969, be amended by the substitution in Part I of the First Schedule thereto of the matter set out in Part I of the First Schedule to this Act for the matter inserted in the said Part of the said First Schedule by section 3 of the Finance (No. 2) Act, 1968 , and section 3 (1) of the said Finance Act, 1920, shall have effect accordingly.

(2) (a) This subsection 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 subsection (1) of this section relates shall, as on and from the 8th day of May, 1969, be charged, levied and paid on spirits to which this subsection applies at the rate of fourteen pounds and two pence the gallon (computed at proof) in lieu of the rate chargeable under subsection (1) of this section.

(c) Section 3 (2) of the Finance (No. 2) Act, 1968 , is hereby repealed as on and from the 8th day of May, 1969.

(3) (a) This subsection applies to spirits, other than spirits mentioned in subsection (2) of this section, which at importation are shown to the satisfaction of the Revenue Commissioners to have been manufactured in, and consigned from, the United Kingdom and to have been manufactured therein from materials other than materials falling within Tariff Heading number 22.08 or Tariff Heading number 22.09 in the Schedule to the Imposition of Duties (No. 159) (Customs Duties and Form of Customs Tariff) Order, 1966.

(b) The duties of customs to which subsection (1) of this section relates shall, as on and from the 8th day of May, 1969, be charged, levied and paid on spirits to which this subsection applies at the rates set out in Part II of the First Schedule to this Act in lieu of the rates chargeable under subsection (1) of this section.

(c) The provisions of section 8 of the Finance Act, 1919, shall not apply to the duties imposed by this subsection.

(d) Section 3 (3) of the Finance (No. 2) Act, 1968 , is hereby repealed as on and from the 8th day of May, 1969.

(e) In this subsection the expression “the United Kingdom” means Great Britain, Northern Ireland, the Isle of Man and the Channel Islands.

(4) The duty of excise imposed by section 3 (2) of the Finance Act, 1920, shall, as on and from the 8th day of May, 1969, be charged, levied and paid at the rate of thirteen pounds, nineteen shillings and nine pence the gallon (computed at proof) in lieu of the rate chargeable by virtue of section 3 (4) of the Finance (No. 2) Act, 1968 .

(5) Nothing in this section 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 .

Hydrocarbon oils.

36. —(1) In this section—

the Act of 1935” means the Finance Act, 1935 ;

the Act of 1968” means the Finance Act, 1968 .

(2) The duty of customs imposed by section 1 of the Finance (Customs Duties) (No. 4) Act, 1931 , shall, in respect of mineral hydrocarbon light oil chargeable with that duty, be charged, levied and paid as on and from the 8th day of May, 1969, at the rate of 4s. 2.82d. the gallon in lieu of the rate specified in section 20 (2) of the Act of 1968.

(3) The duty of excise imposed by section 1 of the Finance (Miscellaneous Provisions) Act, 1935 , shall, in respect of mineral hydrocarbon light oil chargeable with that duty which is sent out, on or for sale or otherwise, from the premises of the manufacturer thereof on or after the 8th day of May, 1969, or is used by such manufacturer on or after that date for any purpose other than the manufacture or production of mineral hydrocarbon oil, be charged, levied and paid at the rate of 4s. 1.82d. the gallon in lieu of the rate specified in section 20 (3) of the Act of 1968.

(4) The duty of customs imposed by section 21 of the Act of 1935 shall, in respect of hydrocarbon oil chargeable with that duty, be charged, levied and paid as on and from the 8th day of May, 1969, at the rate of 3s. 7.57d. the gallon in lieu of the rate specified in section 20 (4) of the Act of 1968.

(5) As on and from the 8th day of May, 1969, the rate of any rebate allowed under section 21 (2) of the Act of 1935 shall—

(a) in respect of hydrocarbon oil on which such rebate is allowable and on which the duty of customs mentioned in subsection (4) of this section was paid at the rate of 3s. 7.57d. the gallon, be 3s. 7.57d. the gallon, and

(b) in respect of hydrocarbon oil on which such rebate is allowable and on which the duty of customs mentioned in subsection (4) of this section was, by virtue of paragraph 6 of the Imposition of Duties (No. 84) (Hydrocarbon Oils) (Customs Duties) Order, 1959, paid at the rate of 3s. 6.57d. the gallon, be 3s. 6.57d. the gallon,

in lieu of the rate allowable immediately before the 8th day of May, 1969, by virtue of section 20 (5) of the Act of 1968.

(6) The duty of excise imposed by section 21 of the Act of 1935 shall, in respect of hydrocarbon oil chargeable with that duty which is sent out, on or for sale or otherwise, from the premises of the manufacturer thereof on or after the 8th day of May, 1969, or is used by such manufacturer on or after that date for any purpose other than the manufacture or production of hydrocarbon oil, be charged, levied and paid at the rate of 3s. 6.57d. the gallon in lieu of the rate specified in section 20 (6) of the Act of 1968.

(7) As on and from the 8th day of May, 1969, the rate of any rebate allowed under section 21 (4) of the Act of 1935, in respect of hydrocarbon oil on which such rebate is allowable and on which the excise duty mentioned in subsection (6) of this section was paid at the rate of 3s. 6.57d. the gallon, shall be 3s. 6.57d. the gallon in lieu of the rate allowable immediately before the 8th day of May, 1969, by virtue of section 20 (7) of the Act of 1968.

(8) As on and from the 8th day of May, 1969, the rate of any repayment allowed under section 10 (8) of the Finance Act, 1957 , in respect of hydrocarbon oil on which such repayment is allowable and on which either—

(a) the excise duty mentioned in subsection (6) of this section was paid at the rate of 3s. 6.57d. the gallon, or

(b) the customs duty mentioned in subsection (4) of this section was paid at the rate of 3s. 6.57d. the gallon or 3s. 7.57d. the gallon,

shall be 1s. 11d. the gallon in lieu of the rate allowable immediately before the 8th day of May, 1969.

Tobacco.

37. —(1) Subject to subsections (2) and (3) of this section, the duty of customs on tobacco imposed by section 20 of the Finance Act, 1932 , shall, as on and from the 8th day of May, 1969, be charged, levied and paid at the several rates specified in Part I of the Second Schedule to this Act in lieu of the several rates specified in Parts I and II of the Second Schedule to the Finance (No. 2) Act, 1968 .

(2) The provisions of section 8 of the Finance Act, 1919, shall apply to the duty mentioned in subsection (1) of this section—

(a) with the substitution of “the area of application of the Acts of the Oireachtas” for “Great Britain and Ireland”, and

(b) as though the descriptions of manufactured tobacco mentioned in Part I of the Second Schedule to this Act were included in the first column of the Second Schedule to that Act after the expression “manufactured tobacco” and the appropriate preferential rates mentioned in that Part were mentioned in the second column of the said Second Schedule opposite the mention of those goods in the first column thereof in lieu of the rate mentioned in the said second column opposite the mention of manufactured tobacco in the said first column.

(3) (a) This subsection applies to manufactured tobacco which was manufactured in, and consigned from, the United Kingdom and was manufactured therein from materials other than materials falling within Tariff Heading number 24.02 in the Schedule to the Imposition of Duties (No. 159) (Customs Duties and Form of Customs Tariff) Order, 1966.

(b) The customs duty on tobacco mentioned in subsection (1) of this section shall, as on and from the 8th day of May, 1969, and before the 1st day of July, 1969, be charged, levied and paid on manufactured tobacco to which this subsection applies at the several rates specified in Part II of the Second Schedule to this Act in lieu of the several rates specified in Part I thereof and shall, as on and from the 1st day of July, 1969, be charged, levied and paid on manufactured tobacco to which this subsection applies at the several rates specified in Part III of the Second Schedule to this Act in lieu of the several rates specified in Parts I and II thereof.

(c) The provisions of section 8 of the Finance Act, 1919, shall apply to the duties imposed by this subsection—

(i) with the substitution of “the area of application of the Acts of the Oireachtas” for “Great Britain and Ireland” and as though the expression “manufactured tobacco” in the first column of the Second Schedule to that Act did not include manufactured tobacco to which this subsection applies,

(ii) as though manufactured tobacco to which this subsection applies, together with the descriptions of such manufactured tobacco in Part II or III (as may be appropriate) of the Second Schedule to this Act, were mentioned separately in the said first column and the appropriate preferential rates specified in that Part were mentioned in the second column of the Second Schedule to that Act opposite the mention of those goods in the first column thereof, and

(iii) subject to the last paragraph (beginning with “Goods shall not be deemed”) of subsection (1) of the said section 8 being disregarded.

(d) In this subsection the expression “the United Kingdom” means Great Britain, Northern Ireland, the Isle of Man and the Channel Islands.

(e) The expression “hard pressed tobacco” mentioned in Parts II and III of the Second Schedule to this Act and the next paragraph of this subsection has the same meaning as it has in section 17 of the Finance Act, 1940 .

(f) The expression “other pipe tobacco” mentioned in Parts II and III of the Second Schedule to this Act means manufactured tobacco of kinds normally intended to be used in pipes, not being hard pressed tobacco.

(4) The duty of excise on tobacco imposed by section 19 of the Finance Act, 1934 , shall, as on and from the 8th day of May, 1969, be charged, levied and paid at the several rates specified in Part IV of the Second Schedule to this Act in lieu of the several rates specified in Part III of the Second Schedule to the Finance (No. 2) Act, 1968 .

Tobacco (excise duty on certain stocks).

38. —(1) Subject to the provisions of subsection (2) of this section, there shall be charged, levied and paid on all stocks of tobacco of every description which at five o'clock in the afternoon of the 7th day of May, 1969, are in the ownership or possession of a licensed manufacturer of tobacco and in any place in the State other than a bonded warehouse, a duty of excise, payable by the manufacturer, at the following rate, that is to say:

(a) so far as the stocks consist of unmanufactured tobacco, three shillings and seven pence for every pound weight of the stocks, and

(b) so far as the stocks consist of tobacco (including snuff) other than unmanufactured tobacco, three shillings and seven pence for every pound weight of unmanufactured tobacco from which, in the opinion of the Revenue Commissioners, the stocks were derived.

(2) The duty imposed by subsection (1) of this section shall not be chargeable on any manufactured tobacco (including cigarettes, cigars and snuff other than offal snuff) as to which it is shown to the satisfaction of the Revenue Commissioners that it was at five o'clock in the afternoon of the 7th day of May, 1969, fully prepared for sale by retail and that either—

(i) it was not the product of any operation carried out by any manufacturer in whose ownership or possession it was at that time; or

(ii) it was at that time held as retail stock in premises used for selling tobacco by retail; or

(iii) it was at that time in transit from seller to buyer under a contract of sale:

Provided that no tobacco shall be deemed for the purposes of this subsection to have been fully prepared for sale by retail if, according to the ordinary course of business of the person in whose ownership or possession it was or to whom it was in transit, it had still to be subjected to some further process (other than packing) before being sold by him.

(3) Every licensed manufacturer of tobacco shall not later than the 14th day of May, 1969, make a return to the Revenue Commissioners in a form approved by them giving such information as they may thereby require and, in particular, showing the quantities by weight of tobacco of every description in his ownership or possession at five o'clock in the afternoon of the 7th day of May, 1969, in any place in the State other than a bonded warehouse.

(4) Every licensed manufacturer of tobacco shall—

(a) produce, if so required, to any officer of Customs and Excise the trade books and all accounts and documents belonging to or in the possession of such manufacturer which are necessary for verifying the return made in pursuance of subsection (3) of this section, and

(b) render all reasonable assistance to such officer in the taking of an account of the tobacco which was in the ownership or possession of such manufacturer at five o'clock in the afternoon of the 7th day of May, 1969.

(5) Every licensed manufacturer of tobacco shall, immediately upon making the return required by subsection (3) of this section or on the 14th day of May, 1969, whichever is the earlier, pay to the Revenue Commissioners the full amount of the duty imposed by subsection (1) of this section on any tobacco which was in his ownership or possession at five o'clock in the afternoon of the 7th day of May, 1969, and was chargeable with the said duty, and the Revenue Commissioners may, if they think fit, defer the payment of the duty to a date not later than the 1st day of November, 1969, upon the manufacturer giving security by bond or otherwise to their satisfaction that such duty will be paid.

(6) Every manufacturer required by subsection (3) of this section to make such return as is mentioned in that subsection who either fails to make such return or makes a return which is incomplete, false or misleading in any material respect or fails or refuses to do anything which he is required by subsection (4) of this section to do shall be guilty of an offence under the statutes relating to duties of excise and shall for every such offence incur an excise penalty of fifty pounds, and all tobacco in relation to which such offence was committed shall be forfeited.

(7) Where drawback is payable in respect of tobacco on which the excise duty imposed by subsection (1) of this section has been paid, such drawback shall, to the extent of the duty paid in pursuance of the said subsection (1) as determined by the Revenue Commissioners, be a drawback of excise.

Wine.

39. —(1) Subject to subsections (2) and (3) of this section, there shall be charged, levied and paid, as on and from the 8th day of May, 1969, a duty of customs on all wine imported into the State at the several rates specified in Part I of the Third Schedule to this Act in lieu of the several rates specified in Parts I and II of the Third Schedule to the Finance Act, 1968 .

(2) The provisions of section 8 of the Finance Act, 1919, shall apply to the duty imposed by subsection (1) of this section—

(a) with the substitution of “the area of application of the Acts of the Oireachtas” for “Great Britain and Ireland”, and

(b) as though the references to wine, sparkling wine in bottle and still wine in bottle in the first column of the Second Schedule to that Act together with the corresponding rates in the second column thereof were deleted and there were substituted therefor, respectively, the descriptions of wine mentioned in Part I of the Third Schedule to this Act and the appropriate preferential rates specified in that Part.

(3) (a) This subsection applies to still wine in bottle which at importation is shown to the satisfaction of the Revenue Commissioners to have been manufactured in and consigned from the United Kingdom.

(b) The customs duty on wine imposed by subsection (1) of this section shall, as on and from the 8th day of May, 1969, and before the 1st day of July, 1969, be charged, levied and paid on wine to which this subsection applies at the several rates specified in column (2) of Part II of the Third Schedule to this Act in lieu of the several rates chargeable under subsection (1) of this section and shall, as on and from the 1st day of July, 1969, be charged, levied and paid on wine to which this subsection applies at the several rates specified in column (3) of Part II of the Third Schedule to this Act in lieu of the several rates specified in column (2) of the said Part II.

(c) In this subsection the expression “the United Kingdom” means Great Britain, Northern Ireland, the Isle of Man and the Channel Islands.

(4) Section 24 of the Finance Act, 1933 , shall not apply or have effect in relation to the duty of customs imposed by this section.

(5) The duty of excise on Irish wine imposed by section 15 of the Finance Act, 1966 , shall, as on and from the 8th day of May, 1969, and before the 1st day of July, 1969, be charged, levied and paid at the several rates specified in Part III of the Third Schedule to this Act in lieu of the several rates specified in Part II of the Fourth Schedule to the Finance Act, 1968 , and shall, as on and from the 1st day of July, 1969, be charged, levied and paid at the several rates specified in Part IV of the Third Schedule to this Act in lieu of the several rates specified in Part III thereof.

S.I. No. 155 of 1967.

Application of Customs Acts, etc., to hovercraft.

40. —(1) The provisions of the Customs Acts and instruments made thereunder and of the Statutes which relate to the duties of excise and instruments made thereunder shall, subject to any modifications made therein by regulations under subsection (2) of this section, apply to hovercraft as if references in those provisions to ships, boats and vessels included references to hovercraft.

(2) The Minister for Finance may by regulations make such provision as appears to him to be requisite or expedient for all or any of the following purposes:—

(a) modifying any of the provisions referred to in subsection (1) of this section in relation to hovercraft and to persons, goods, mails, stores and baggage carried therein, disembarked or unladen therefrom or embarked or laden thereon;

(b) applying any of the provisions referred to in subsection (1) of this section, subject to such modifications as he considers appropriate and specifies in the regulations, in relation to hoverports.

(3) In this section—

hovercraft” means a vehicle which is designed to be supported when in motion on a cushion of air; and

hoverport” means any place which is designed to be used for the arrival and departure of hovercraft.

Application of certain provisions to Irish wine.

41. —Section 95 of the Customs Consolidation Act, 1876, section 17 of the Customs and Inland Revenue Act, 1881, and section 28 of the Finance Act, 1929 , shall apply in relation to Irish wine (within the meaning of section 15 of the Finance Act, 1966 ) as they apply in relation to wine imported into the State.

Duty on tobacco manufacturers' licences.

42. —On and after the 6th day of July, 1969, the excise duty chargeable on a licence to be taken out by a manufacturer of tobacco or snuff shall be charged, levied and paid at the rate of five pounds on every such licence in lieu of the rates chargeable by virtue of section 2 of the Excise Licences Act, 1825, and section 1 of the Excise Act, 1840.

Amendment of Finance (New Duties) Act, 1916.

43. —Section 6 (1) of the Finance (New Duties) Act, 1916, is hereby amended by the substitution of “two hundred pounds” for “fifty pounds”.

Amendment of Finance Act, 1932.

44. Section 41 of the Finance Act, 1932 , is hereby amended by the insertion of “flaked,” before “malted”.