Immature Spirits (Restriction) Act, 1926

In short

This law extends the restrictions on the supply and sale of immature spirits by amending a previous Act from 1915. It primarily changes the minimum maturation period for spirits and provides specific rules for imported rum.

What it regulates

The minimum maturation period for spirits.
The conditions under which imported rum can be delivered for home consumption.
The duration for which the special provisions for imported rum remain in force.
The relief for parties to existing contracts affected by this Act.

Who it concerns

Suppliers and sellers of spirits.
Importers of rum.
Parties to contracts involving spirits that existed when this Act passed.

Key points

The required maturation period for spirits is extended from "at least three years" to "at least five years."
Imported rum may be delivered for home consumption if it has been warehoused for at least three years, subject to duties and conditions set by the Revenue Commissioners.
The provision for imported rum is in force for two years from June 25, 1926, but can be continued by order for periods not exceeding one year.
Parties to contracts existing at the passing of this Act are relieved from obligations they cannot perform due to this Act.

Legal text

Immature Spirits (Restriction) Act, 1926 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.

ie)Translations (Houses of the Oireachtas) Government Publications for Sale EU Law (EUR-Lex) FAQ Disclaimer Feedback Helpdesk Search Baile Reachtaíocht Achtanna an Oireachtais Ionstraimí Reachtúla Reachtaíocht Réamh-1922 Bunreacht Acmhainní Seachtracha Billí (Tithe an Oireachtais) Iris Oifigiúil Achtanna Athbhreithnithe (CAD) (An Coimisiún um Athchóiriú an Dlí) Liosta Rangaithe Reachtaíochta Aistriúcháin (achtanna.
ie)Aistriúcháin (Tithe an Oireachtais) Foilseacháin Rialtais ar Díol Dlí AE (EUR-Lex) CCanna (Ceisteanna Coitianta) Séanadh Aiseolas Deasc chabhrach Cuardach TitleTeideal Year(
s)or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile ActsAchtanna 1926 Immature Spirits (Restriction) Act, 1926 Immature Spirits (Restriction) Act, 1926 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 26 of 1926. IMMATURE SPIRITS (RESTRICTION) ACT, 1926. ARRANGEMENT OF SECTIONS Section 1 . Extension of restriction on delivery of immature spirits. 2 . Relief in respect of imported rum. 3 . Protection of parties to existing contracts. 4 . Short title and citation. Number 26 of 1926. IMMATURE SPIRITS (RESTRICTION) ACT, 1926. AN ACT TO EXTEND THE RESTRICTIONS ON THE SUPPLY AND SALE OF IMMATURE SPIRITS AND FOR THAT PURPOSE TO AMEND THE IMMATURE SPIRITS (RESTRICTION) ACT, 1915. [25th June, 1926.] BE IT ENACTED BY THE OIREACHTAS OF SAORSTÁT EIREANN AS FOLLOWS:— Extension of restriction on delivery of immature spirits. 1.—The Immature Spirits (Restriction) Act, 1915, shall, subject to the provisions of this Act, be construed and have effect as if— (
a)the words “at least five years” were inserted in sub-section

(1)of section 1 of that Act in lieu of the words “at least three years” now contained in that sub-section, and (b) paragraph (c) of the proviso to the said sub-section

(1)of section 1 were omitted. Relief in respect of imported rum. 2.—

(1)Notwithstanding anything to the contrary contained in the Immature Spirits (Restriction) Act, 1915, as amended by this Act, but subject to the payment of such duties (if any) as may for the time being be imposed by the Oireachtas and subject to compliance with such conditions as the Revenue Commissioners may impose, imported rum may, while this section remains in force, be delivered for home consumption if it has been warehoused for a period of at least three years.

(2)This section shall remain in force for two years from the passing of this Act and (unless continued by order under this section) no longer.

(3)The Executive Council may from time to time by order made while this section remains in force (whether by virtue of the foregoing sub-section or of an order under this sub-section) continue this section in force for any period not exceeding one year from the day on which this section would have expired but for such order, and whenever any such order is so made this section shall continue in force accordingly.

(4)Every order made under this section shall be laid before each House of the Oireachtas as soon as may be after it is made and if either such House shall, within the next subsequent twenty-one days on which that House has sat after such order is laid before it, pass a resolution annulling such order such order shall be annulled accordingly but without prejudice to the validity of anything previously done under such order. Protection of parties to existing contracts. 3.—Whenever any party to a contract existing at the passing of this Act is prevented by the operation of this Act from performing the whole or some part of his obligations under such contract he shall by virtue of this Act be relieved from such contract to the extent to which he is so prevented. Short title and citation. 4.—

(1)This Act may be cited as the Immature Spirits (Restriction) Act, 1926.

(2)The Immature Spirits (Restriction) Act, 1915 and this Act may be cited together as the Immature Spirits (Restriction) Acts, 1915 and 1926. 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.