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18 1977

FINANCE ACT, 1977

PART II

Excise

Variation of excise duty on distillers' licences and brewers' licences.

44. —(1) Notwithstanding anything in Scale 1 of the First Schedule to the Finance (1909-10) Act, 1910, the duty imposed by section 43 of that Act on the licence to be taken out annually by a distiller of spirits shall be charged, levied and paid at the rate of £50.

(2) Notwithstanding anything in Scale 2 of the said First Schedule, the duty imposed by section 43 of the said Act on the licence to be taken out annually by a brewer of beer for sale shall be charged, levied and paid at the rate of £50.

(3) Provisions 3 and 4 of the provisions referred to in the said First Schedule as Provisions applicable to Manufacturers' Licences shall not apply to a licence referred to in subsection (1) or (2) of this section.

(4) This section shall have effect in relation to licences granted on or after the 1st day of October, 1977.

Reduction of rebate on beer brewed from home malted cereals.

45. Section 41 of the Finance Act, 1932 , shall have effect in relation to beer brewed in the year beginning on the 1st day of July, 1977, as if the reference contained in that section (by virtue of section 6 of the Finance Act, 1955 ) to a rate of two pounds per standard barrel were a reference to a rate of one pound per standard barrel.

Drawback on beer.

46. —The drawback on beer provided for in paragraph 7 (3) of the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 (S.I. No. 307 of 1975) shall, as on and from the 1st day of September, 1977, be calculated according to the original specific gravity of the beer at the rate of £60.595 on every thirty-six gallons of beer of which the original specific gravity was 1,055 degrees in lieu of the rate mentioned in section 36 (2) of the Finance Act, 1976 .