S.I. No. 37/1982:

IMPOSITION OF DUTIES (NO. 258) (BEER) (NO. 2) ORDER, 1982.

IMPOSITION OF DUTIES (NO. 258) (BEER) (NO. 2) ORDER, 1982.

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. 258) (Beer) (No. 2) Order, 1982.

2. This Order shall come into operation on the 15th day of March, 1982.

3. In this Order--

"alcohol" means pure ethyl alcohol;

"the Order of 1975" means the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 ( S.I. No. 307 of 1975 ).

4. Subject to such conditions as the Revenue Commissioners may think fit to impose, the duty of excise on beer imposed by paragraph 7 (1) of the Order of 1975 shall be charged, levied and paid on all imported beer which contains not more than 0.5% of alcohol by volume, at the rate of £0.372 per gallon in lieu of the rate which, but for this paragraph, would be chargeable.

5. Whenever the Revenue Commissioners are satisfied that any beer on which the duty of excise imposed by paragraph 7 (1) of the Order of 1975 has been charged or paid was used to produce or manufacture beer containing not more than 0.5% of alcohol by volume, they shall, subject to compliance with such conditions as they may think fit to impose, remit or repay any such duty and, in lieu thereof, a duty of excise at the rate of £0.372 per gallon shall be charged, levied and paid, at such time as the Revenue Commissioners shall prescribe, on the beer so produced or manufactured.

6. The drawback on beer provided for in paragraph 7 (3) of the Order of 1975 shall, as respects beer on which it is shown, to the satisfaction of the Revenue Commissioners, that duty at the rate specified in paragraph 4 of this Order has been paid, be calculated at the rate of £0.372 per gallon.

7. There shall be allowed and paid on the exportation as merchandise or the shipment for use as stores of beer which is shown, to the satisfaction of the Revenue Commissioners, to be beer containing not more than 0.5% of alcohol by volume, to which paragraph 5 of this Order refers and on which the duty imposed by that paragraph has been paid, a drawback calculated at the rate of £0.372 per gallon.

8. The duty of excise imposed by paragraph 5 of this Order is hereby placed under the care and management of the Revenue Commissioners.

9. The provisions of the Statutes which relate to the duties of excise and the management thereof and of any instrument relating to duties of excise made under statute shall, with any necessary modifications, apply in relation to the duty imposed by paragraph 5 of this Order as they apply to duties of excise.

10. This Order, so far as it relates to the duty of excise on imported beer shall be construed together with the Customs Acts and so far as it relates to the duty of excise imposed by paragraph 5 of this Order shall be construed together with the Statutes which relate to the duties of excise and the management of those duties.

GIVEN under the Official Seal of the Government, this 5th day of March, 1982.

GARRET FITZGERALD,

Taoiseach.

EXPLANATORY NOTE.

This order provides for a rate of excise duty of £0.372 per gallon and a similar rate of drawback on imported beer which contains not more than 0.5% of alcohol by volume.

It also provides for repayment or remission of excise duty on beer used to produce or manufacture beer containing not more than 0.5% of alcohol by volume and for the application of a rate of excise duty of £0.372 per gallon and a similar rate of drawback to the beer so produced or manufactured.