SPIRITS (RESTRICTION) ACT, 1926

Extension of restriction on delivery of immature spirits.

Extension of restriction on delivery of immature spirits.

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1.—The Immature Spirits (Restriction) Act, 1915, shall, subject to the provisions of this Act, be construed and have effect as if—

(a) the words “at least five years” were inserted in sub-section (1) of section 1 of that Act in lieu of the words “at least three years” now contained in that sub-section, and

(b) paragraph (c) of the proviso to the said sub-section (1) of section 1 were omitted.

Relief in respect of imported rum.

Relief in respect of imported rum.

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2.—(1) Notwithstanding anything to the contrary contained in the Immature Spirits (Restriction) Act, 1915, as amended by this Act, but subject to the payment of such duties (if any) as may for the time being be imposed by the Oireachtas and subject to compliance with such conditions as the Revenue Commissioners may impose, imported rum may, while this section remains in force, be delivered for home consumption if it has been warehoused for a period of at least three years.

(2) This section shall remain in force for two years from the passing of this Act and (unless continued by order under this section) no longer.

(3) The Executive Council may from time to time by order made while this section remains in force (whether by virtue of the foregoing sub-section or of an order under this sub-section) continue this section in force for any period not exceeding one year from the day on which this section would have expired but for such order, and whenever any such order is so made this section shall continue in force accordingly.

(4) Every order made under this section shall be laid before each House of the Oireachtas as soon as may be after it is made and if either such House shall, within the next subsequent twenty-one days on which that House has sat after such order is laid before it, pass a resolution annulling such order such order shall be annulled accordingly but without prejudice to the validity of anything previously done under such order.

Protection of parties to existing contracts.

Protection of parties to existing contracts.

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3.—Whenever any party to a contract existing at the passing of this Act is prevented by the operation of this Act from performing the whole or some part of his obligations under such contract he shall by virtue of this Act be relieved from such contract to the extent to which he is so prevented.

Short title and citation.

Short title and citation.

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4.—(1) This Act may be cited as the Immature Spirits (Restriction) Act, 1926.

(2) The Immature Spirits (Restriction) Act, 1915 and this Act may be cited together as the Immature Spirits (Restriction) Acts, 1915 and 1926.