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Ireland

Immature Spirits (Restriction) Act, 1947

In short

This law restricts the delivery of immature spirits for home consumption, generally requiring spirits to be warehoused for a minimum period before sale. It re-enacts and modifies previous laws on the same subject.

What it regulates

  • The minimum warehousing period for Irish and foreign spirits before they can be delivered for home consumption.
  • Specific exceptions to the warehousing restriction for certain types of spirits or uses.
  • Penalties for attempting to deliver spirits in contravention of the law or failing to comply with conditions.

Who it concerns

  • Anyone involved in the delivery or procurement of Irish or foreign spirits for home consumption.
  • Licensed rectifiers, manufacturing chemists, manufacturers of perfumes, and other authorised persons who use spirits in their manufactures.

Key points

  • Generally, Irish spirits or foreign spirits must be warehoused for at least five years before delivery for home consumption.
  • For rum, during a three-year period starting from the Act's passing, the warehousing requirement is reduced to three years.
  • The restriction does not apply to spirits delivered for duty-free purposes, or to mixtures, compounds, or preparations already charged to duty.
  • Exceptions also exist for spirits delivered to licensed rectifiers, manufacturing chemists, perfume manufacturers, for scientific purposes, imported Geneva, imported perfumed spirits, and foreign liqueurs, subject to conditions and duties.
  • Violations can result in a customs or excise penalty of one hundred pounds and forfeiture of the spirits.
Legal text
Legal text

Immature Spirits (Restriction) Act, 1947 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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  3. s)or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile ActsAchtanna 1947 Immature Spirits (Restriction) Act, 1947 Immature Spirits (Restriction) Act, 1947 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 12 of 1947. IMMATURE SPIRITS (RESTRICTION) ACT, 1947. ARRANGEMENT OF SECTIONS Section 1. Definitions. 2. Restrictions on delivery for the purposes of home consumption of immature spirits. 3. Repeals. 4. Short title. SCHEDULE. Number 12 of 1947. IMMATURE SPIRITS (RESTRICTION) ACT, 1947. AN ACT TO RE-ENACT, WITH A TEMPORARY MODIFICATION AS REGARDS RUM, THE IMMATURE SPIRITS (RESTRICTION) ACT, 1915, AND THE IMMATURE SPIRITS (RESTRICTION) ACT, 1926. [22nd April, 1947.] BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:— Definitions. 1.—In this Act— the expression “foreign spirits” means all spirits liable to a duty of customs; the expression “Irish spirits” means spirits liable to a duty of excise; the word “spirits” means spirits of any description, and includes all liquors mixed with spirits and all mixtures, compounds or preparations made with spirits; the word “warehoused” means warehoused in a warehouse approved or provided, under the Acts relating to customs and excise, for the deposit of spirits. Restrictions on delivery for the purposes of home consumption of immature spirits. 2.—

(1)(
  1. a)Subject to the provisions of this section, no Irish spirits or foreign spirits shall be delivered for home consumption unless they have been warehoused for at least five years. (
  2. b)During the period of three years commencing on the date of the passing of this Act, paragraph (
  3. a)of this subsection shall, in its application to rum, have effect as if the word “three” were substituted therein for the word “five”.
(2)The restriction imposed by subsection
(1)of this section shall not apply to— (
  1. a)spirits delivered for purposes for which they may be delivered free of duty, or (
  2. b)mixtures, compounds or preparations which have been charged to duty in respect of spirit contained in them or used in their preparation or manufacture.
(3)Subject to the payment of such (if any) duties as may be chargeable thereon and to compliance with such conditions as the Revenue Commissioners may impose, the restriction imposed by subsection
(1)of this section shall not apply to— (
  1. a)spirits delivered to a licensed rectifier, a manufacturing chemist or a manufacturer of perfumes, for use in their manufactures or to other persons authorised by the Revenue Commissioners, or (
  2. b)spirits delivered for scientific purposes, or (
  3. c)imported Geneva, or (
  4. d)imported perfumed spirits, or (
  5. e)foreign liqueurs.
(4)Any period which, in the case of imported spirits, is shown to the satisfaction of the Revenue Commissioners to have elapsed between the dates of distillation and importation shall be treated, for the purposes of this section, as a period during which the spirits have been warehoused.
(5)Nothing contained in this section shall interfere with the supply of rectified spirits of wine for the purpose of making medicines to registered medical practitioners, hospitals and persons entitled to carry on the business of a chemist and druggist.
(6)If any person— (
  1. a)procures, or attempts to procure, the delivery of spirits in contravention of this section, or (
  2. b)acts in contravention of, or fails to comply with, any conditions imposed by the Revenue Commissioners in pursuance of this section, such person shall be liable to a customs or excise penalty, as the case may be, of one hundred pounds and any spirits in respect of which the offence is committed shall be forfeited. Repeals. 3.—The enactments set out in the second column of the Schedule to this Act are hereby repealed to the extent set out in the third column of the said Schedule. Short title. 4.—This Act may be cited as the Immature Spirits (Restriction) Act, 1947. SCHEDULE. Enactments Repealed. Section 3 . Session and Chapter or Number and Year Short Title Extent of Repeal
(1)
(2)
(3)5 & 6 Geo. V, c. 46 The Immature Spirits (Restriction) Act, 1915. The whole Act. No. 26 of 1926 The Immature Spirits (Restriction) Act, 1926 . The whole Act. 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

AI explanation based on the official legal text. Indicative, not a substitute for legal advice.