S.I. No. 137/1959 - Imposition of Duties (No. 74) (Cider and Perry) Order, 1959. Skip to content Disclaimer Feedback Helpdesk Gaeilge Léim go dtí an t-ábhar Séanadh Aiseolas Deasc chabhrach English Gaeilge English Produced by the Office of the Attorney General Táirgthe ag Oifig an Ard-Aighne Home Legislation Acts of the Oireachtas Statutory Instruments Pre-1922 Legislation Constitution External Resources Bills (Houses of the Oireachtas) Iris Oifigiúil / Official Gazette Revised Acts (LRC) Classified List of Legislation (LRC) Translations (acts.
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- s)or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile Statutory InstrumentsIonstraimí Reachtúla 1959 S.I. No. 137/1959 - Imposition of Duties (No. 74) (Cider and Perry) Order, 1959. S.I. No. 137/1959 - Imposition of Duties (No. 74) (Cider and Perry) Order, 1959. AmendmentsLeasuithe 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 :— 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. Privacy Statement Accessibility European Legislation Identifier (PDF) Open Data License Ráiteas Príobháideachais Inrochtaineacht Aitheantóir Eorpach Reachtaíochta (ELI) Ceadúnas Sonraí Oscailte Liosta Fianán © Government of Ireland. Oireachtas Copyright Material is reproduced with the permission of the Houses of the Oireachtas © Rialtas na hÉireann. Atáirgtear ábhar faoi Chóipcheart le cead ó Thithe an Oireachtais