S.I. No. 137/1959 - Imposition of Duties (No. 74) (Cider and Perry) Order, 1959.

1. This Order may be cited as the Imposition of Duties (No. 74) (Cider and Perry) Order, 1959.

2. The duty of customs on cider and perry imposed by

Section 11

of the

Finance Act, 1940

(No. 14 of 1940), shall, as respects articles imported on or after the 18th day of August, 1959, be varied by—

(

a

) the substitution in subsection (1) of that section of " all cider and perry which is shown to the satisfaction of the Revenue Commissioners not to contain added spirit or spirit derived from the addition of sugar " for " all cider and perry," and

(

b

) the insertion after subsection (3) of that section of the following subsection :—

" (4) Cider or perry on which the duty imposed by this section is not chargeable shall, for the purposes of section 3 of and the First Schedule, as amended, to the Finance Act, 1920, be deemed to be a mixture or preparation containing spirit."

GIVEN under the Official Seal of the Government, this 11th day of August, 1959.

SEÁN F. LEMASS,

Taoiseach.

EXPLANATORY NOTE.

This Order limits the existing duty of 5/- a gallon (3/- a gallon preferential) on cider and perry to cider or perry not containing added spirit or spirit derived from the addition of sugar. It also provides for charging spirit duty on cider or perry not shown to come within the above definition.

S.I. No. 137 of 1959.

IMPOSITION OF DUTIES (No. 74) (CIDER AND PERRY) ORDER, 1959.

The Government, in exercise of the powers conferred on them by

section 1

of the

Imposition of Duties Act, 1957

(No. 7 of 1957), hereby order as follows :—