IE
FINANCE (No. 2) ACT, 1947
Statutory Text (2 Articles)
FIRST SCHEDULE. Spirits (Rates of Ordinary Customs Duty).
Spirits (Rates of Ordinary Customs Duty).
Section 6.
Description of Spirits
Description of Spirits
Preferential Rates
Preferential Rates
Full Rates
Full Rates
In Cask
In Cask
In Bottle
In Bottle
In Cask
In Cask
In Bottle
In Bottle
£
£
s.
s.
d.
d.
£
£
s.
s.
d.
d.
£
£
s.
s.
d.
d.
£
£
s.
s.
d.
d.
For every gallon computed at proof of:—
For every gallon computed at proof of:—
Brandy or rum
Brandy or rum
6
6
17
17
4
4
6
6
18
18
4
4
6
6
19
19
10
10
7
7
0
0
10
10
Imitation rum or geneva
Imitation rum or geneva
6
6
17
17
5
5
6
6
18
18
5
5
6
6
19
19
11
11
7
7
0
0
11
11
Unsweetened spirits other than those already enumerated
Unsweetened spirits other than those already enumerated
6
6
17
17
5
5
6
6
17
17
5
5
6
6
19
19
11
11
6
6
19
19
11
11
For every gallon of perfumed spirits
For every gallon of perfumed spirits
10
10
19
19
2
2
11
11
0
0
2
2
11
11
3
3
2
2
11
11
4
4
2
2
For every gallon of liqueurs, cordials, mixtures and other preparations in bottle entered in such manner as to indicate that the strength is not to be tested
For every gallon of liqueurs, cordials, mixtures and other preparations in bottle entered in such manner as to indicate that the strength is not to be tested
—
—
9
9
6
6
3
3
—
—
9
9
9
9
7
7
For every gallon computed at proof of spirits of any description not heretofore mentioned, including naphtha and methylic alcohol purified so as to be potable, and mixtures and preparations containing spirit
For every gallon computed at proof of spirits of any description not heretofore mentioned, including naphtha and methylic alcohol purified so as to be potable, and mixtures and preparations containing spirit
6
6
17
17
5
5
6
6
18
18
5
5
6
6
19
19
11
11
7
7
0
0
11
11
SECOND SCHEDULE. Duties on Tobacco.
Duties on Tobacco.
Part I.
Customs.
£
£
s.
s.
d.
d.
Unmanufactured:—
Unmanufactured:—
If Stripped or Stemmed:—
If Stripped or Stemmed:—
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof
the lb.
the lb.
1
1
10
10
6
6
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof
”
”
1
1
13
13
11
11
If Unstripped or Unstemmed:—
If Unstripped or Unstemmed:—
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof
1
1
10
10
6
6
Containing less than 10 lbs. of moisture m every 100 lbs. weight thereof
Containing less than 10 lbs. of moisture m every 100 lbs. weight thereof
”
”
1
1
13
13
11
11
Full
Full
Preferential
Preferential
£
£
s.
s.
d.
d.
£
£
s.
s.
d.
d.
Manufactured, viz.:—
Manufactured, viz.:—
Cigars
Cigars
the lb.
the lb.
2
2
8
8
8
8
2
2
0
0
6
6
Cigarettes
Cigarettes
”
”
2
2
6
6
10
10
1
1
19
19
0
0
Cavendish or Negrohead,
Cavendish or Negrohead,
”
”
2
2
4
4
8
8
1
1
17
17
2
2
Cavendish or Negrohead Manufactured in Bond,
Cavendish or Negrohead Manufactured in Bond,
”
”
1
1
18
18
9
9
1
1
12
12
3
3
Other Manufactured Tobacco
Other Manufactured Tobacco
”
”
1
1
18
18
9
9
1
1
12
12
3
3
Snuff containing more than, 13 lbs. of moisture in every 100 lbs. weight thereof
Snuff containing more than, 13 lbs. of moisture in every 100 lbs. weight thereof
”
”
1
1
16
16
10
10
1
1
10
10
8
8
Snuff not containing more than 13 lbs. of moisture in every 100 lbs. weight thereof,
Snuff not containing more than 13 lbs. of moisture in every 100 lbs. weight thereof,
”
”
2
2
4
4
8
8
1
1
17
17
2
2
Part II.
Excise.
£
£
s.
s.
d.
d.
Unmanufactured, viz.:—
Unmanufactured, viz.:—
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof
the lb.
the lb.
1
1
9
9
5
5
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof,
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof,
”
”
1
1
12
12
8
8
Manufactured, viz.:—
Manufactured, viz.:—
Cavendish or Negrohead Manufactured in Bond,
Cavendish or Negrohead Manufactured in Bond,
”
”
1
1
18
18
2
2