Immature Spirits (Restrictions) Act, 1972 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 ActsAchtanna 1972 Immature Spirits (Restrictions) Act, 1972 Immature Spirits (Restrictions) Act, 1972 Permanent Page URL View by SectionAmharc de réir Ailt View Full ActAmharc ar an Acht Iomlán Bill History Stair Bille Commencement, Amendments, SIs made under the Act Tosach Feidhme, Leasuithe, IRí arna ndéanamh faoin Acht Print Full ActPriontáil an tAcht Iomlán Number 16 of 1972 IMMATURE SPIRITS (RESTRICTION) ACT, 1972 ARRANGEMENT OF SECTIONS Section 1. Amendment of section 2 of Immature Spirits (Restriction) Act, 1947. 2. Short title and collective citation. Acts Referred to Immature Spirits (Restriction) Act, 1947 1947, No. 12 Immature Spirits (Restriction) Act, 1969 1969, No. 29 Imposition of Duties (No. 159) (Customs Duties and Form of Customs Tariff) Order, 1966 1966, S.I. No.132 Number 16 of 1972 IMMATURE SPIRITS (RESTRICTION) ACT, 1972 AN ACT TO AMEND SECTION 2 OF THE IMMATURE SPIRITS (RESTRICTION) ACT, 1947 . [12th July, 1972] BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS: Amendment of section 2 of Immature Spirits (Restriction) Act, 1947. 1.—
(1)As on and from the 14th day of July, 1971, the restriction imposed by section 2
(1)of the Immature Spirits (Restriction) Act, 1947 , as amended by section 1 of the Immature Spirits (Restriction) Act, 1969 , shall not apply and shall be deemed not to have applied, to vodka— (
- a)that consists of spirits which have had a flavour communicated thereto or an ingredient or material mixed therewith, (
- b)that is imported, and (
- c)that, at importation, is shown to the satisfaction of the Revenue Commissioners to have been manufactured in, and consigned from, the United Kingdom.
(2)For the purposes of this section, vodka shall not be deemed to have been manufactured in the United Kingdom unless it has been made in the United Kingdom from spirits which have been manufactured there from materials other than materials falling within Tariff Heading number 22.08 or Tariff Heading number 22.09 in the Schedule to the Imposition of Duties (No. 159) (Customs Duties and Form of Customs Tariff) Order, 1966 .
(3)In this section the expression “the United Kingdom” means Great Britain, Northern Ireland, the Isle of Man and the Channel Islands. Short title and collective citation. 2.—
(1)This Act may be cited as the Immature Spirits (Restriction) Act, 1972.
(2)The Immature Spirits (Restriction) Acts, 1947 and 1969, and this Act may be cited together as the Immature Spirits (Restriction) Acts, 1947 to 1972. 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