Finance Act, 1925

Duty on articles made from or containing sugar, etc.

21.—(1) On all articles, other than sugar confectionery, cocoa preparations, beer, table waters, herb beer, cider, perry, wine, tobacco, spirits, and any article on which a duty is imposed by section 26 of this Act, imported into Saorstát Eireann on or after the 15th day of June, 1925, and made from or containing sugar or other sweetening matter there shall be charged, levied, and paid the following customs duty, that is to say:—

(a) if the articles are prescribed in the official import lists to be entered on importation by weight, a duty at the rate of one penny on the pound;

(b) if the articles are prescribed in the official import lists to be entered on importation by measure, a duty at the rate of tenpence on the gallon.

(2) The duty imposed by this section shall be in addition to any duty chargeable in respect of any spirits or saccharin used in the manufacture or preparation of the article but in lieu of any duty which might otherwise be chargeable on any other ingredient used in the manufacture or preparation of the article.

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