S.I. No. 338/1987 - Imposition of Duties (No. 287) (Excise Duty on Table Waters) Order, 1987.

1. This Order may be cited as the Imposition of Duties (No. 287) (Excise Duty on Table Waters) Order, 1987.

2. Notwithstanding the provisions of

section 69

of the

Finance Act, 1986

(No. 13 of 1986), no rebate of excise duty shall be allowed under paragraph (

a

) of subsection (3) of

section 69

of the

Finance Act, 1980

(No. 14 of 1980) (inserted by

section 37

of the

Finance Act, 1981

(No. 16 of 1981)), in respect of table waters on which duty was paid on or after the 1st day of January, 1988.

GIVEN under the Official Seal of the Government, this 18th day of December, 1987.

CHARLES J. HAUGHEY,

Taoiseach.

EXPLANATORY NOTE.

This Order provides for the termination of the rebate of excise duty on table waters with effect from 1st January, 1988.

S.I. No. 338 of 1987.

IMPOSITION OF DUTIES (No. 287) (EXCISE DUTY ON TABLE WATERS) ORDER, 1987.

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

section 1

of the

Imposition of Duties Act, 1957

(No. 7 of 1957),

section 22

of the

Finance Act, 1962

(No. 15 of 1962), and

section 46

of the

Finance Act, 1975

(No. 6 of 1975), hereby order as follows