S.I. No. 2/1978 - Imposition of Duties (No. 234) (Excise Duties on Hydrocarbon Oils and Beer) Order, 1978.

1. This Order may be cited as the Imposition of Duties (No. 234) (Excise Duties on Hydrocarbon Oils and Beer) Order, 1978.

2. This Order shall come into operation on the 6th day of January, 1978.

3. The duty of excise imposed by paragraph 11 (1) of the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 (

S.I. No. 307 of 1975

) (as amended by

section 40

(1) of the

Finance Act, 1976

(No. 16 of 1976)) on mineral hydrocarbon light oil shall, in lieu of the rate specified in the said paragraph 11 (1), as so amended, be charged levied and paid at the rate of £9.55 per hectolitre.

4.

Section 40

of the

Finance Act, 1976

, is hereby amended by the substitution of "£0.44 per hectolitre" for "£0.02 per gallon" where-ever that rate appears.

5. The duty of excise, imposed by paragraph 12(1) of the Imposition of Duties (No. 221) (Excise Duties) Order, 1975, on all hydrocarbon oil made in the State and not otherwise liable to a duty of excise and which is sent out, on or for sale or otherwise, from the premises of the manufacturer thereof or is used by such manufacturer for any purpose other than the manufacture or production of hydrocarbon oil and on all hydrocarbon oil imported into the State and not otherwise liable to a duty of excise, shall, in lieu of the rate set out in the said paragraph 12 (1), be charged, levied and paid at the rate of £3.90 per hectolitre.

6. The Imposition of Duties (No. 221) (Excise Duties) Order, 1975, is hereby amended by the substitution in paragraph 12 (11) of "£2.11 per hectolitre" for "£0.0959 the gallon."

7. Section 12 of the Inland Revenue Act, 1880, is hereby repealed.

8. Section 13 of the Inland Revenue Act, 1880 is hereby amended by the substitution for subsection (1) of the following subsection

"13 (1) Every brewer shall be deemed to have brewed thirty-six gallons of worts of the gravity of one thousand and fifty-five degrees for every eighty-four pounds weight of malt or corn of any description, or for every fifty-six pounds weight of sugar, or for any quantities of malt, corn and sugar, or any two of those materials which proportionately are equivalent to the aforementioned quantities, entered or used by him in brewing".

GIVEN under the Official Seal of the Government, this 5th day of January, 1978.

SEÁN Ó LOINSIGH,

Taoiseach.

EXPLANATORY NOTE.

This Order provides for the expression of the rates of excise duties on hydrocarbon oils in equivalent metric units of measurement in place of imperial units and for the replacement of the bushel by its equivalents in pounds weight in the Inland Revenue Act, 1880, in which the method of charging excise duty on beer is defined.

S.I. No. 2 of 1978.

IMPOSITION OF DUTIES (NO. 234) (EXCISE DUTIES ON HYDROCARBON OILS AND BEER) ORDER, 1978.

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

section 1

of the

Imposition of Duties Act, 1957

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