Finance Act, 1984

Wine and made wine.

71.—(1) In this section and in the Fourth Schedule—

“actual alcoholic strength by volume” means the number of volumes of pure alcohol contained at a temperature of 20°C in 100 volumes of the product at that temperature;

“the Order of 1983” means the Imposition of Duties (No. 263) (Excise Duties) (No. 2) Order, 1983 (S.I. No. 42 of 1983);

“% vol” means alcoholic strength by volume.

(2) The duty of excise on wine imposed by paragraph 5 (2) of the Order of 1975 shall be charged, levied and paid, as on and from the 26th day of January, 1984, at the several rates specified in Part I of the Fourth Schedule in lieu of the several rates specified in the Second Schedule to the Order of 1983.

(3) Paragraph 5 of the Order of 1975 shall be amended, as on and from the 1st day of March, 1984, by the insertion of the following subparagraph after subparagraph (2):

“(2A) The Revenue Commissioners may, subject to compliance with such conditions for securing payment of the duty as they may think fit to impose, permit payment of the duty imposed by subparagraph (2) of this paragraph to be deferred to a day not later than—

(a) in case the duty is charged on a day in the month of December in any year not later than the twentieth day of that month, the last day of that month in that year, or

(b) in any other case, the fifteenth day of the month succeeding the month in which the duty is charged:

Provided, however, that no deferment of payment of duty as provided for in this subparagraph shall be allowed in any case where the duty is charged on or after the twenty-first day in the month of December in any year.”.

(4) The duty of excise on made wine imposed by paragraph 6 (2) of the Order of 1975 shall be charged, levied and paid, as on and from the 26th day of January, 1984, at the several rates specified in Part II of the Fourth Schedule in lieu of the several rates specified in the Third Schedule to the Order of 1983.