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19 1973

FINANCE ACT, 1973

PART II

Customs and Excise

Beer.

47. —(1) In lieu of the duty of excise imposed by section 27 (1) of the Finance Act, 1971 , there shall be charged, levied and paid on all beer brewed within the State on or after the 17th day of May, 1973, a duty of excise at the rate of £31.913 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 27 (2) of the Finance Act, 1971 , there shall, as on and from the 17th day of May, 1973, be charged, levied and paid on all beer of any description imported into the State, a duty of customs at the rate of £31.913 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 (2) of this section has been paid, a drawback calculated according to the original specific gravity of the beer, at the rate of £31.926 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 (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.

48. —(1) The Finance Act, 1920, shall, as on and from the 17th day of May, 1973, be amended by the substitution in Part I of the First Schedule thereto of the matter set out in Part I of the Sixth Schedule to this Act for the matter inserted in the said Part of the said First Schedule by section 28 of the Finance Act, 1971 , and section 3 (1) of the said Finance Act, 1920, shall have effect accordingly.

(2) (a) This subsection applies to spirits 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. 200) (Customs and Excise Duties and Form of Tariff) Order, 1972.

(b) The duties of customs to which subsection (1) of this section relates shall, as on and from the 17th day of May, 1973, be charged, levied and paid on spirits to which this subsection applies at the rates set out in Part II of the Sixth 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 28 (3) of the Finance Act, 1971 , is hereby repealed as on and from the 17th day of May, 1973.

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

(3) The duty of excise imposed by section 3 (2) of the Finance Act, 1920, shall, as on and from the 17th day of May, 1973, be charged, levied and paid at the rate of £17.990 the gallon (computed at proof) in lieu of the rate chargeable by virtue of section 28 (4) of the Finance Act, 1971 .

(4) 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 .

Tobacco.

49. —(1) Subject to subsections (2), (3) and (4) of this section, the duty of customs on tobacco imposed by section 20 of the Finance Act, 1932 , shall, as on and from the 17th day of May, 1973, be charged, levied and paid at the several rates specified in Part I of the Seventh Schedule to this Act in lieu of the several rates specified in Parts I, II and III of the Second Schedule to the Finance Act, 1969 .

(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 Seventh 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 unmanufactured tobacco which at importation is shown to the satisfaction of the Revenue Commissioners to have been grown in and consigned from the United Kingdom.

(b) The customs duty on tobacco mentioned in subsection (1) of this section shall, as on and from the 17th day of May, 1973, be charged, levied and paid on unmanufactured tobacco to which this subsection applies at the several rates specified in Part II of the Seventh Schedule to this Act in lieu of the several rates specified in Part I thereof.

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

(4) (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. 200) (Customs and Excise Duties and Form of Tariff) Order, 1972.

(b) The customs duty on tobacco mentioned in subsection (1) of this section shall, as on and from the 17th day of Mays 1973, be charged, levied and paid on manufactured tobacco to which this subsection applies at the several rates specified in Part III of the Seventh Schedule to this Act in lieu of the several rates specified in Part I 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 III of the Seventh 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 said Second Schedule 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 Part III of the Seventh 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 Part III of the Seventh Schedule to this Act means manufactured tobacco of kinds normally intended to be used in pipes, not being hard pressed tobacco.

(5) The duty of excise on tobacco imposed by section 19 of the Finance Act, 1934 , shall, as on and from the 17th day of May, 1973, be charged, levied and paid at the several rates specified in Part IV of the Seventh Schedule to this Act in lieu of the several rates specified in Part IV of the Second Schedule to the Finance Act, 1969 .

Tobacco (excise duty on certain stocks).

50. —(1) Subject to the provisions of subsections (2) and (3) of this section, there shall be charged, levied and paid on all stocks of tobacco of every description which at five o'clock on the afternoon of the 16th day of May, 1973, 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, £0.627 for every pound weight of the stocks, and

(b) so far as the stocks consist of tobacco (including snuff) other than unmanufactured tobacco, £0.627 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 stocks of tobacco in the ownership or possession of a licensed manufacturer of tobacco if it is shown to the satisfaction of the Revenue Commissioners that the total weight of such stocks in the ownership or possession of that manufacturer and upon which, apart from this subsection, the duty would be chargeable, did not exceed 5,500 pounds.

(3) 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 16th day of May, 1973, 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.

(4) Every licensed manufacturer of tobacco shall not later than the 23rd day of May, 1973, 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 16th day of May, 1973, in any place in the State other than a bonded warehouse.

(5) 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 (4) 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 16th day of May, 1973.

(6) Every licensed manufacturer of tobacco shall, immediately upon making the return required by subsection (4) of this section or on the 23rd day of May, 1973, whichever is the earlier, pay to the Revenue Commissioners the full amount of the duty mentioned in subsection (1) of this section on any tobacco which was in his ownership or possession at five o'clock in the afternoon of the 16th day of May, 1973, 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, 1973, upon the manufacturer giving security by bond or otherwise to their satisfaction that such duty will be paid.

(7) Every manufacturer required by subsection (4) 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 (5) 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.

(8) Where drawback is payable in respect of tobacco on which the excise duty provided for 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.

Cigarettes for export.

51. —(1) Sections 1, 3, 4, 5 and 8 of the Tobacco Act, 1842, shall not apply in relation to—

(a) cigarettes manufactured, for the purpose of being exported, wholly or partly from articles or goods permitted by the Revenue Commissioners under section 38 of the Finance Act, 1932 , to be imported without payment of any duty of customs, or

(b) the manufacture, or anything used in the manufacture, of such cigarettes.

(2) Section 10 of the Manufactured Tobacco Act, 1863, shall apply to cigarettes to which subsection (1) of this section applies upon, but not before, their exportation from the State but shall otherwise apply to manufactured tobacco as if subsection (1) of this section had not been enacted.

Confirmation of Orders.

52. —The Orders mentioned in the Table to this section are hereby confirmed.

TABLE

Imposition of Duties (No. 199) (Excise Duties) (Firearm Certificates) Order, 1972

Imposition of Duties (No. 200) (Customs and Excise Duties and Form of Tariff) Order, 1972

Imposition of Duties (No. 201) (Customs Duties and Form of Customs Tariff) Order, 1973

Imposition of Duties (No. 202) (Customs and Excise Duties and Form of Tariff) (Amendment) Order, 1973

Imposition of Duties (No. 203) (Customs Duties and Form of Customs Tariff) Order, 1973

Imposition of Duties (No. 204) (Customs Duties and Form of Customs Tariff) Order, 1973

Imposition of Duties (No. 205) (Beer, Spirits, Tobacco, Hydrocarbon Oils and Wine) Order, 1973.