PART II

Customs and Excise

13. —(1) In lieu of the duty of excise imposed by subsection (1) of section 3 of the Finance Act, 1962 , there shall be charged, levied and paid on all beer brewed within the State on or after the 15th day of April, 1964, a duty of excise at the rate of thirteen pounds, six shillings and ninepence for every thirty-six gallons of worts of a specific gravity of one thousand and fifty-five degrees.

(2) In lieu of the duty of customs imposed by subsection (2) of section 3 of the Finance Act, 1962 , there shall, as on and from the 15th day of April, 1964, be charged, levied and paid, on mum, spruce or black beer, Berlin white beer, and other preparations (whether fermented or not fermented) of a similar character imported into the State, a duty of customs at the following rates:

(a) for every thirty-six gallons of beer of which the worts are, or were before fermentation, of a specific gravity not exceeding one thousand, two hundred and fifteen degrees—fifty-three pounds, nine shillings;

(b) for every thirty-six gallons of beer of which the worts are, or were before fermentation, of a specific gravity exceeding one thousand, two hundred and fifteen degrees—sixty-two pounds, twelve shillings.

(3) In lieu of the duty of customs imposed by subsection (3) of section 3 of the Finance Act, 1962 , there shall, as on and from the 15th day of April, 1964, be charged, levied and paid on all beer of any description (other than beer chargeable with the duty imposed by subsection (2) of this section) imported into the State, a duty of customs at the rate of thirteen pounds, seven shillings and threepence for every thirty-six gallons of beer of which the worts were before fermentation of a specific gravity of one thousand and fifty-five degrees.

(4) There shall be allowed and paid on the exportation as merchandise or the shipment for use as stores of beer on which it is shown, to the satisfaction of the Revenue Commissioners, that the duty imposed by subsection (1), subsection (2) or subsection (3) of this section has been paid, a drawback calculated according to the original specific gravity of the beer, at the rate of thirteen pounds, seven shillings on every thirty-six gallons of beer of which the original specific gravity was one thousand and fifty-five degrees.

(5) Where, in the case of beer which is chargeable with the duty imposed by subsection (1) or subsection (3) of this section or in the case of beer on which drawback under subsection (4) of this section is payable, the specific gravity of the beer is not one thousand and fifty-five degrees, the duty or drawback shall be varied proportionately.

(6) Section 24 of the Finance Act, 1933 , shall not apply or have effect in relation to either of the duties of customs to which this section refers.

14. —(1) The Finance Act, 1920, as amended by section 4 of the Finance Act, 1962 , shall, as on and from the 15th day of April, 1964, be amended by the substitution in Part I of the First Schedule to the said Finance Act, 1920, of the matter set out in the Second Schedule to this Act for the matter inserted therein by the said section 4, and subsection (1) of section 3 of the said Finance Act, 1920, shall have effect accordingly.

(2) Nothing in this section shall operate to relieve from or to prejudice or affect the additional customs duties in respect of immature spirits imposed by section 9 of the Finance Act, 1926 .

15. —(1) This section applies to spirits known as whiskey which at importation are shown to the satisfaction of the Revenue Commissioners to have been wholly manufactured in Northern Ireland and to have been bottled and consigned by the distiller.

(2) The customs duty on spirits mentioned in the last foregoing section shall, as on and from the day after the day on which this Act is passed, be charged, levied and paid on spirits to which this section applies at the rate of nine pounds, eleven shillings and sevenpence for every gallon computed at proof in lieu of the rate chargeable under the last foregoing section.

16. —(1) In this section—

“the Act of 1935” means the Finance Act, 1935 ;

“the (No. 69) Order” means the Imposition of Duties (No. 69) (Hydrocarbon Oils) (Excise Duties) Order, 1959;

“the (No. 84) Order” means the Imposition of Duties (No. 84) (Hydrocarbon Oils) (Customs Duties) Order, 1959.

(2) The duty of customs imposed by section 1 of the Finance (Customs Duties) (No. 4) Act, 1931 , as amended by subsequent enactments, shall, in respect of mineral hydrocarbon light oil chargeable with that duty, be charged, levied and paid as on and from the 15th day of April, 1964, at the rate of 3s. 1 ⅙d. the gallon in lieu of the rate specified in paragraph 3 of the (No. 84) Order.

(3) The duty of excise imposed by section 1 of the Finance (Miscellaneous Provisions) Act, 1935 , as amended by subsequent enactments, shall, in respect of mineral hydrocarbon light oil chargeable with that duty which is sent out, on or for sale or otherwise, from the premises of the manufacturer thereof on or after the 15th day of April, 1964, or is used by such manufacturer on or after that date for any purpose other than the manufacture or production of mineral hydrocarbon oil, be charged, levied and paid at the rate of 3s. 01/6d. the gallon in lieu of the rate specified in paragraph 2 of the (No. 69) Order.

(4) The duty of customs imposed by section 21 of the Act of 1935 shall, in respect of hydrocarbon oil chargeable with that duty, be charged, levied and paid, as on and from the 15th day of April, 1964, at the rate of 2s. 5 11/12 d. the gallon in lieu of the rate now chargeable by virtue of paragraph 4 of the (No. 84) Order.

(5) As on and from the 15th day of April, 1964, the rate of any rebate allowed under subsection (2) of section 21 of the Act of 1935 shall—

(a) in respect of hydrocarbon oil on which such rebate is allowable and on which the duty of customs mentioned in subsection (4) of this section was paid at the rate of 2s. 5 11/12d the gallon, be 2s. 5 11/12d. the gallon, and

(b) in respect of hydrocarbon oil on which such rebate is allowable and on which the duty of customs mentioned in subsection (4) of this section was, by virtue of paragraph 6 of the (No. 84) Order, paid at the rate of 2s. 4 11/12d the gallon, be 2s. 4 11/12 d. the gallon,

in lieu of the rate allowable immediately before the 15th day of April, 1964, by virtue of subsection (2) of section 18 of the Finance Act, 1960 .

(6) The duty of excise imposed by section 21 of the Act of 1935 shall, in respect of hydrocarbon oil chargeable with that duty which is sent out, on or for sale or otherwise, from the premises of the manufacturer thereof on or after the 15th day of April, 1964, or is used by such manufacturer on or after that date for any purpose other than the manufacture or production of hydrocarbon oil, be charged, levied and paid at the rate of 2s. 4 11/12d. the gallon in lieu of the rate now chargeable by virtue of paragraph 3 of the (No. 69) Order.

(7) As on and from the 15th day of April, 1964, the rate of any rebate allowed under subsection (4) of section 21 of the Act of 1935, in respect of hydrocarbon oil on which such rebate is allowable and on which the excise duty mentioned in subsection (6) of this section was paid at the rate of 2s. 4 11/12d. the gallon, shall be 2s. 4 11/12d. the gallon in lieu of the rate allowable immediately before the 15th day of April, 1964, by virtue of subsection (3) of section 18 of the Finance Act, 1960 .

(8) As on and from the 15th day of April, 1964, the rate of any repayment allowed under subsection (8) of section 10 of the Finance Act, 1957 , in respect of hydrocarbon oil on which such repayment is allowable and on which either—

(a) the excise duty mentioned in subsection (6) of this section was paid at the rate of 2s. 4 11/12d. the gallon, or

(b) the customs duty mentioned in subsection (4) of this section was paid at the rate of 2s. 4 11/12 d. the gallon or 2s. 5 11/12 d. the gallon,

shall be 9d. the gallon in lieu of the rate allowable immediately before the 15th day of April, 1964.

17. —(1) The duty of customs on tobacco imposed by section 20 of the Finance Act, 1932 , shall, as on and from the 15th day of April, 1964, be charged, levied and paid at the several rates specified in Part I of the Third Schedule to this Act in lieu of the several rates at which the said duty is now chargeable by virtue of subsection (6) of section 5 of the Finance Act, 1962 .

(2) The duty of excise on tobacco imposed by section 19 of the Finance Act, 1934 , shall, as on and from the 15th day of April, 1964, be charged, levied and paid at the several rates specified in Part II of the Third Schedule to this Act in lieu of the several rates at which the said duty is now chargeable by virtue of subsection (7) of section 5 of the Finance Act, 1962 .

(3) The rebate on hard pressed tobacco mentioned in subsection (2) of section 17 of the Finance Act, 1940 , shall, in respect of any such tobacco sold and sent out for use within the State by any licensed manufacturer on or after the 15th day of April, 1964, be at the rate of one pound, two shillings and fivepence per pound.

(4) (a) If any licensed manufacturer of tobacco shows to the satisfaction of the Revenue Commissioners that he has, on or after the 15th day of April, 1964, sold and sent out for use within the State any tobacco to which this subsection applies manufactured by him from unmanufactured tobacco on which duty has been paid, such manufacturer, provided that he complies with the relevant regulations made under or applied by this section, shall be entitled to receive a rebate at the rate of four shillings and sixpence per pound on such tobacco to which this subsection applies.

(b) The Hard Pressed Tobacco Rebate Regulations, 1940, shall have effect in relation to the rebate under this subsection, and for that purpose—

(i) the references in Regulations 1, 3, 6, 7, 8 and 9 of those Regulations to hard pressed tobacco shall be construed as including references to tobacco to which this subsection applies, and

(ii) the references in Regulations 1, 2, 3, 5, 7 and 8 of those Regulations to rebate shall be construed as including references to rebate under this subsection.

(c) This subsection applies to manufactured tobacco of kinds normally intended to be used in pipes, not being tobacco which is hard pressed tobacco as defined in section 17 of the Finance Act, 1940 .

(5) The Revenue Commissioners may make regulations for giving effect to the provisions of this section and, in particular, for providing for repayments and adjustments of rebates under this section in cases where drawback is claimed and allowed on the relevant tobacco or such tobacco is returned to the premises of the manufacturer by whom it was manufactured or of another manufacturer, and if any such regulations are made, the Hard Pressed Tobacco Rebate Regulations, 1940, shall cease to have effect in relation to the rebate under this section.

(6) If any person, for the purpose of obtaining, for himself or for another person, a rebate under this section, or under section 17 of the Finance Act, 1940 , makes (whether in a return relating to the rebate or otherwise than in any such return) a statement or representation which is to his knowledge false or misleading, he shall be guilty of an offence and shall be liable to a customs penalty of £100 or three times the value of the tobacco (including the duty thereon) in respect of which he made the statement or representation, whichever is the greater, and the tobacco shall be liable to forfeiture.

18. —(1) In this section “firearm certificate” means a firearm certificate granted under the Firearms Acts, 1925 and 1964.

(2) In the case of a firearm certificate coming into force, whether by way of grant or renewal, on or after the 1st day of August, 1964, there shall be charged, levied and paid an excise duty at the rate specified in the Fourth Schedule to this Act.

(3) The excise duty on a firearm certificate coming into force on or after the 1st day of August, 1964, shall be paid to and collected by the Minister for Justice or the Garda Síochána.

(4) Sections 40 and 43 of the Finance Act, 1925 , shall not have effect in relation to a firearm certificate coming into force on or after the 1st day of August, 1964.

19. —(1) Subsection (4) of section 8 of the Finance Act, 1942 , is hereby amended—

(i) by the deletion of “against the owner of a motor vehicle”,

(ii) by the substitution for “the said”, where those words occur firstly, of “a”, and

(iii) by the substitution for “the said owner of the said motor vehicle” of “(i) either the owner of the said vehicle or, if a person other than the owner was at the time at which it is alleged that the offence was committed entitled to possession of the said motor vehicle, the person so entitled and (ii) if a person other than the owner or the person entitled as aforesaid was at the time at which it is alleged that the offence was committed in charge of the said motor vehicle, the person so in charge”.

(2) Subsection (5) of section 20 of the Finance Act, 1960 , is hereby amended—

(i) by the deletion of “and (c) the defendant is the owner of the vehicle,” and

(ii) by the substitution for “such owner” of “(i) either the owner of the vehicle or, if a person other than the owner was at the time at which it is alleged that the offence was committed entitled to possession of the vehicle, the person so entitled and (ii) if a person other than the owner or the person entitled as aforesaid was at the time at which it is alleged that the offence was committed in charge of the vehicle, the person so in charge”.

20. —(1) The provisions of this section shall have effect in relation to samples of hydrocarbon oil taken under section 21 of the Finance Act, 1935 , or under any regulations made under that section.

(2) The result of an analysis of such a sample shall not be admissible on behalf of the prosecution in any proceedings under section 21 of the Finance Act, 1935 , unless the analysis was made by an authorised analyst.

(3) In any such proceedings as are mentioned in the foregoing subsection—

(a) a certificate purporting to be signed by an authorised analyst may be tendered in evidence without proof,

(b) where such a certificate is so tendered—

(i) it shall be deemed until the contrary is proved to have been signed by an authorised analyst,

(ii) it shall be evidence until the contrary is proved of the facts stated therein,

(iii) subject to the next subparagraph, it shall not be necessary for the person who signed it to attend or give viva voce evidence,

(iv) if any statement contained in it is disputed by the defendant, the Judge or Justice shall, at the request of the prosecution, give a reasonable opportunity, by adjournment of the hearing or otherwise, for the person by whom the analysis was made to attend and give viva voce evidence.

(4) In this section “authorised analyst” means the State Chemist or a person acting under his direction.

21. —(1) Section 1 of the Finance (Excise Duties) (Vehicles) Act, 1952 , is hereby amended by the insertion after subsection (7) of the following subsection:

“(7A) Duty under this section shall not be charged or levied in respect of any vehicle by reason of its use by the council of a county, the corporation of a county or other borough or the council of an urban district (including use by any such body on being taken by them on hire) for spreading material on public roads to deal with frost, ice or snow, or for clearing snow from public roads by means of a snow plough or other contrivance, whether forming part of the vehicle or not, or by reason of its use for the purpose of going to or from the place where used for the foregoing purposes.”

(2) Section 2 of the Finance (Excise Duties) (Vehicles) Act, 1952 , is hereby amended by the insertion after subsection (1) of the following subsections:

“(1A) Where, but for this subsection, duty would become and be chargeable on a vehicle at a higher rate by reason of its use by the council of a county, the corporation of a county or other borough or the council of an urban district (including use by any such body on being taken by them on hire) for spreading material on public roads to deal with frost, ice or snow, or for clearing snow from public roads by means of a snow plough or other contrivance, whether forming part of the vehicle or not, or by reason of its use for the purpose of going to or from the place where used for the foregoing purposes, duty shall not become or be chargeable at that higher rate.

(1B) Where a tractor to which subparagraph (b) or subparagraph (c) of paragraph (4) of Part I of the Schedule to this Act applies is used on public roads for the purpose of bringing it, with a snow plough or similar contrivance attached, to a place where it is to be used or from a place where it has been used for clearing snow from roads, a higher rate of duty shall not become or be chargeable in respect of the tractor by reason of such user.”