ciallaíonn "bairille caighdeánach beorach" 36 ghalún beorach a raibh saindlús 1,055 ghrád ina foirt roimh ghiosáil.
"standard barrel of beer" means 36 gallons of beer of which the worts were before fermentation of a specific gravity of 1,055 degrees.
ag a bhfuil saindlús fuinnimh 130 Wh/kg nó níos mó,
a specific energy density of 130 Wh/kg or more,
Ach amháin i gcás gairbhsí/foráiste ag a bhfuil saindlús íseal.
Except in the case of roughage/forage with low specific density.
(4) Más rud é, i gcás beorach is inchurtha faoin dleacht a forchuirtear le fo-alt (2) den alt seo nó i gcás beorach ar a bhfuil aistarraing faoi fho-alt (3) den alt seo iníochtha, nach ionann saindlús na beorach sin agus an saindlús a luaitear sa bhfo-alt sin (2) nó sa bhfo-alt sin (3) (pé acu is iomchuí), athrófar an dleacht sin nó an aistarraing sin (pé acu é) i gcoibhneas leis sin.
(4) Where, in the case of beer which is chargeable with the duty imposed by subsection (2) of this section or in the case of beer on which drawback under subsection (3) of this section is payable, the specific gravity of such beer is different from the specific gravity mentioned in the said subsection (2) or in the said subsection (3) (whichever is relevant), the said duty or the said drawback (as the case may be) shall be varied proportionately.
(3) I gcás beorach nach ionann a saindlús agus an saindlús a luaitear sa bhfo-alt iomchuí den alt seo, athrófar i gcoibhneas leis sin an dleacht is inéilithe nó an aistarraing is iníoctha (pé acu é) de bhun an ailt seo.
(3) In the case of beer of which the specific gravity is different from the specific gravity mentioned in the relevant subsection of this section, the duty chargeable or the drawback payable (as the case may be) in pursuance of this section shall be varied proportionately.
(5) Más rud é, i gcás beorach is inmhuirir le dleacht do réir an ráta a foráltar le fo-alt (3) den alt seo nó i gcás beorach ar a bhfuil aistarraing faoi fho-alt (4) den alt seo iníoctha, nach ionann saindlús na beorach sin agus an saindlús a luaitear sa bhfo-alt sin (3) nó sa bhfo-alt sin (4) (pé acu is iomchuí), athrófar an dleacht sin nó an aistarraing sin (pé acu é) i gcoibhneas leis sin.
(5) Where, in the case of beer which is chargeable with duty at the rate provided by 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 such beer is different from the specific gravity mentioned in the said subsection (3) or in the said subsection (4) (whichever is relevant), the said duty or the said drawback (as the case may be) shall be varied proportionately.
(4) I gcás beorach nach ionann a saindlús agus an saindlús a luaitear sa bhfo-alt iomchuí den alt seo, athrófar i gcoibhneas leis sin an dleacht is inmhuirir nó an aistarraing is iníoctha (pé acu é) de bhun an ailt seo.
(4) In the case of beer of which the specific gravity is different from the specific gravity mentioned in the relevant subsection of this section, the duty chargeable or the drawback payable (as the case may be) in pursuance of this section shall be varied proportionately.
(4) Más rud é, i gcás beorach is inchurtha faoi mhuirear na dleachta a forchuirtear le fo-alt (2) den alt seo nó i gcás beorach ar a bhfuil aistarraing faoi fho-alt (3) den alt seo iníoctha, nach ionann saindlús na beorach sin agus an saindlús a luaitear sa bhfo-alt sin (2) nó sa bhfo-alt sin (3) (pé acu is iomchuí), athrófar an dleacht sin nó an aistarraing sin (pé acu é) go coibhneasach.
(4) Where, in the case of beer which is chargeable with the duty imposed by subsection (2) of this section or in the case of beer on which drawback under subsection (3) of this section is payable, the specific gravity of such beer is different from the specific gravity mentioned in the said subsection (2) or in the said subsection (3) (whichever is relevant), the said duty or the said drawback (as the case may be) shall be varied proportionately.
(3) I gcás beorach nach ionann a saindlús agus an saindlús a luaitear sa bhfo-alt iomchuí den alt seo, athrófar go coibhneasach an dleacht is inmhuirir nó an aistarraing is iníoctha (pé acu é) de bhun an ailt seo.
(3) In the case of beer of which the specific gravity is different from the specific gravity mentioned in the relevant subsection of this section, the duty chargeable or the drawback payable (as the case may be) in pursuance of this section shall be varied proportionately.
(5) Más rud é, i gcás beorach is inchurtha faoi mhuirear dleachta do réir an ráta a foráltar le fo-alt (3) den alt seo nó i gcás beorach ar a bhfuil aistarraing faoi fho-alt (4) den alt seo iníoctha, nach ionann saindlús na beorach sin agus an saindlús a luaitear sa bhfo-alt sin (3) nó sa bhfo-alt sin (4) (pé acu is iomchuí) athrófar an dleacht sin nó an aistarraing sin (pé acu é) go coibhneasach.
(5) Where, in the case of beer which is chargeable with duty at the rate provided by 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 such beer is different from the specific gravity mentioned in the said subsection (3) or in the said subsection (4) (whichever is relevant), the said duty or the said drawback (as the case may be) shall be varied proportionately.
(4) I gcás beorach nach ionann a saindlús agus an saindlús a luaitear sa bhfo-alt iomchuí den alt seo, athrófar go coibhneasach an dleacht is inmhuirir nó an aistarraing is iníoctha (pé acu é) de bhun an ailt seo.
(4) In the case of beer of which the specific gravity is different from the specific gravity mentioned in the relevant subsection of this section, the duty chargeable or the drawback payable (as the case may be) in pursuance of this section shall be varied proportionately.
(3) Lamhálfar agus íocfar, i gcás ina n-onnmhaireofar mar mharsantas nó ina loingseofar chun a húsáidte mar stórais, beoir a suífear, chun sástacht na gCoimisinéirí Ioncaim, gur íocadh uirthi an dleacht a fhorchuirtear le fo-alt (1) nó fo-alt (2) den alt seo, aistarraingt arna ríomh de réir saindlús bunaidh na beorach, de réir £31.926 ar gach sé ghalún is tríocha beorach ar mhíle, caoga is cúig ghrád a saindlús bunaidh.
(3) 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) or (2) of this section has been paid, a drawback calculated according to the original specific gravity of the beer, at the rate of £31·926 on every thirty-six gallons of beer of which the original specific gravity was one thousand and fifty-five degrees.
(4) Lamhálfar agus íocfar, i gcás ina n-onnmhaireofar mar mharsantas nó ina loingseofar chun a húsáidte mar stórais, beoir a suífear, chun sástacht na gCoimisinéirí Ioncaim, gur íocadh uirthi an dleacht a fhorchuirtear le fo-alt (2) nó fo-alt (3) den alt seo, aistarraingt arna ríomh de réir saindlús bunaidh na beorach, de réir £42.060 ar gach sé ghalún is tríocha beorach ar mhíle, caoga is cúig ghrád a saindlús bunaidh.
(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 (2) or (3) of this section has been paid, a drawback calculated according to the original specific gravity of the beer, at the rate of £42.060 on every thirty-six gallons of beer of which the original specific gravity was one thousand and fifty-five degrees.
(2) Déanfar an aistarraingt ar bheoir dá bhforáiltear i Mír 7 (3) d'Ordú 1975 a ríomh, amhail ar agus ón 29ú lá d'Eanáir, 1976, de réir saindlús bunaidh na beorach de réir £60.608 ar gach 36 ghalún beorach ar 1,055 chéim a saindlús bunaidh in ionad an ráta a luaitear sa Mhír sin 7 (3).
(2) The drawback on beer provided for in Paragraph 7 (3) of the Order of 1975 shall, as on and from the 29th day of January, 1976, be calculated according to the original specific gravity of the beer at the rate of £60·608 on every 36 gallons of beer of which the original specific gravity was 1, 055 degrees in lieu of the rate mentioned in the said Paragraph 7 (3).
Uimh. 307 de 1975) a ríomh de réir saindlús bunaidh na beorach de réir £60.595 ar gach sé ghalún is tríocha beorach ar 1,055 chéim a saindlús bunaidh in ionad an ráta a luaitear in alt 36 (2) den Acht Airgeadais, 1976 .
No. 307 of 1975 ) shall, as on and from the 1st day of September, 1977, be calculated according to the original specific gravity of the beer at the rate of £60·595 on every thirty-six gallons of beer of which the original specific gravity was 1,055 degrees in lieu of the rate mentioned in section 36 (2) of the Finance Act, 1976 .
(d) Airíonna fisiciúla (go háirithe tuaslagthacht agus saindlús), ceimiceacha, bithcheimiceacha (éileamh ocsaigine, táirgeadh cothaitheach) agus bitheolaíocha (víris, baictéir, giostaí, paraisítí, etc. a bheith ann);
( d ) Physical (especially solubility and specific gravity), chemical, biochemical (oxygen demand, nutrient production) and biological properties (presence of viruses, bacteria, yeasts, parasites, etc.);
ag a bhfuil saindlús 1,40 g/m3 nó níos mó ach nach mó ná 1,60 g/m3,
with a specific density of 1,40 g/cm3 or more, but not more than 1,60 g/cm3,
ag a bhfuil saindlús 1,40 g/m3 nó níos mó ach nach mó ná 1,60 g/m3,
with a specific density of 1,40 g/cm3 or more, but not more than 1,60 g/cm3,
ag a bhfuil saindlús 1,40 g/m3 nó níos mó ach nach mó ná 1,60 g/m3,
with a specific density of 1,40 g/cm3 or more, but not more than 1,60 g/cm3,
Is é méid an tsampla incrimintigh, ar a laghad, 100 gram nó 25 ghram i gcás gairbhsí/foráiste ag a bhfuil saindlús íseal.
The incremental sample size is at least 100 grams or 25 grammes in case of roughage/forage with low specific density.
I gcás ina mbainfidh sé le gairbhseach/foráiste ag a bhfuil saindlús íseal (e.g. féar tirim, tuí), ba cheart íosmhéid 1 kg a bheith sa sampla.
In case it concerns roughage/forage with a low specific density (e.g. hay, straw), the aggregate sample should have a minimum size of 1 kg.
(4) Nuair a bheidh an líon bairillí caighdeánach beorach cáilithe a rinne grúdaire an bhliain dar chríoch an 31ú lá de Nollaig, 1979 á chinneadh, mura 1,055 chéim saindlús aon choda den bheoir, athrófar líon na mbairillí sin go comhréireach.
(4) In determining the number of eligible standard barrels of beer brewed by a brewer in the year ended on the 31st day of December, 1979, if the specific gravity of any of the beer is not 1,055 degrees, the number of such barrels shall be varied proportionately.
Déanfar an aistarraingt ar bheoir dá bhforáiltear i mír 7 (3) den Ordú d'Fhorchur Dleachtanna (Uimh. 221) (Dleachtanna Máil), 1975, maidir le beoir a onnmhaireofar mar mharsantas, nó a loingseofar chun a húsáidte mar stórais, i rith na tréimhse ón 20ú lá d'Fheabhra, 1980, go dtí an 31ú lá de Nollaig, 1980, a ríomh de réir ráta na dleachta máil a íocadh ar an mbeoir lúide fO.26 ar gach 36 ghalún beorach ar 1,055 ghrád a saindlús bunaidh.
The drawback on beer provided for in paragraph 7 (3) of the Imposition of Duties (No. 221) (Excise Duties) Order, 1975, shall in respect of beer exported as merchandise, or shipped for use as stores, during the period from the 25th day of February, 1980, to the 31st day of December, 1980, be calculated at the rate of the excise duty paid on the beer less an amount of £0.26 on every 36 gallons of beer of which the original specific gravity was 1,055 degrees.
(3) In ionad na haistarrainge is iníochta faoi fho-alt (3) d'alt 5 den Acht Airgeadais (Uimh. 2), 1939 , lamhálfar agus íocfar, i gcás ina n-onnmhuireofar nó a loingseofar chun a húsáidte mar stóras beoir allmhuirithe a gcuirfear ina luí ar na Coimisinéirí Ioncaim gur híocadh uirthi an dleacht a forchuirtear le ceachtar den dá fho-alt sin roimhe seo den alt seo, aistarraing, arna ríomh do réir saindlúis bhunaidh na beorach sin, do réir deich bpunt, aon scilling déag agus trí pingne ar gach sé ghalún tríochad beorach ar míle agus cúig gráid chaogad a saindlús bunaidh.
(3) In lieu of the drawback payable under subsection (3) of section 5 of the Finance (No. 2) Act, 1939 , there shall be allowed and paid on exportation or on shipment for use as stores of imported beer on which it is shown, to the satisfaction of the Revenue Commissioners, that the duty imposed by either of the foregoing subsections of this section has been paid, a drawback, calculated according to the original specific gravity of such beer, at the rate of ten pounds, eleven shillings and three pence on every thirty-six gallons of beer of which the original specific gravity was one thousand and fifty-five degrees.
(2) In ionad na haistarrainge is iníoctha faoi alt 6 den Acht Airgeadais (Uimh. 2), 1939 , lamhálfar agus íocfar, i gcás ina n-onnmhuireofar mar mharsantas nó chun a húsáidte mar stóras loinge beoir a gcuirfear ina luí ar na Coimisinéirí Ioncaim gur híocadh uirthi an dleacht mháil a forchuirtear leis an alt seo, aistarraing, arna ríomh do réir saindlúis bhunaidh na beorach sin, do réir deich bpunt, aon scilling déag agus trí pingne ar gach sé ghalún tríochad ar míle agus cúig gráid chaogad a saindlús bunaidh.
(2) In lieu of the drawback payable under section 6 of the Finance (No. 2) Act, 1939 , there shall be allowed and paid on exportation as merchandise or for use as ship's stores of beer on which it is shown, to the satisfaction of the Revenue Commissioners, that the duty of excise imposed by this section has been paid, a drawback, calculated according to the original specific gravity of such beer, at the rate of ten pounds, eleven shillings and three pence for every thirty-six gallons of which the original specific gravity was one thousand and fifty-five degrees.
(4) I gcás ina n-onnmhuireofar nó ina loingseofar chun a húsáidte mar stórais beoir allmhuirithe a gcruthófar chun sástachta na gCoimisinéirí Ioncaim gur híocadh dleacht uirthi do réir ráta a foráltar le fo-alt (2) nó (3) den alt seo, lamhálfar agus íocfar aistarraing, arna ríomh do réir saindlúis bhunaidh nabeorach sin, do réir chúig puint, dhá scilling déag agus trí pingne ar gach sé ghalún tríochad de bheoir ar míle, caoga agus chúig gráid a saindlús bunaidh.
(4) There shall be allowed and paid on exportation or shipment for use as stores of imported beer on which it is shown, to the satisfaction of the Revenue Commissioners, that duty at a rate provided by subsection (2) or (3) of this section has been paid, a drawback, calculated according to the original specific gravity of such beer, at the rate of five pounds, twelve shillings and three pence on every thirty-six gallons of beer of which the original specific gravity was one thousand and fifty-five degrees.
(3) I gcás ina n-onnmhuireofar nó ina loingseofar chun a húsáidte mar mharsantas nó mar stórais loinge beoir a gcruthófar chun sástachta na gCoimisinéirí Ioncaim gur híocadh dleacht uirthi do réir an ráta a foráltar le fo-alt (2) den alt seo, lamhálfar agus íocfar aistarraing, arna ríomh do réir saindlúis bhunaidh na beorach sin, do réir chúig puint, dhá scilling déag agus trí pingne ar gach sé ghalún tríochad ar míle, caoga agus chúig gráid a saindlús bunaidh.
(3) There shall be allowed and paid on exportation as merchandise or for use as ship's stores of beer on which it is shown, to the satisfaction of the Revenue Commissioners, that duty at the rate provided by subsection (2) of this section has been paid a drawback calculated according to the original specific gravity of such beer, at the rate of five pounds, twelve shillings and three pence for every thirty-six gallons of which the original specific gravity was one thousand and fifty-five degrees.
(3) Lamhálfar agus íocfar, i gcás ina n-onnmhuireofar nó ina loingseofar chun a húsáidte mar stóras beoir allmhuirithe a gcruthófar chun sástachta na gCoimisinéirí Ioncaim gur híocadh uirthi an dleacht a forchuirtear le ceachtar den dá fho-alt sin roimhe seo den alt seo, aistarraing, arna ríomh do réir saindlúis bhunaidh na beorach sin, do réir naoi bpuint, trí scillinge déag agus trí pingne ar gach sé ghalún tríochad beorach ar míle agus cúig gráid chaogad a saindlús bunaidh.
(3) There shall be allowed and paid on exportation or on shipment for use as stores of imported beer on which it is shown, to the satisfaction of the Revenue Commissioners, that the duty imposed by either of the foregoing subsections of this section has been paid, a drawback, calculated according to the original specific gravity of such beer, at the rate of nine pounds, thirteen shillings and three pence on every thirty-six gallons of beer of which the original specific gravity was one thousand and fifty-five degrees.
(2) Lamhálfar agus íocfar, i gcás ina n-onnmhuireofar mar mharsantas nó chun a húsáidte mar stóras loinge beoir a gcruthófar chun sástachta na gCoimisinéirí Ioncaim gur híocadh uirthi an dleacht mháil a forchuirtear leis an alt seo, aistarraing, arna ríomh do réir saindlúis bhunaidh na beorach sin, do réir naoi bpuint, trí scillinge déag agus trí pingne ar gach sé ghalún tríochad ar míle agus cúig gráid chaogad a saindlús bunaidh.
(2) There shall be allowed and paid on exportation as merchandise or for use as ship's stores of beer on which it is shown, to the satisfaction of the Revenue Commissioners, that the duty of excise imposed by this section has been paid, a drawback, calculated according to the original specific gravity of such beer, at the rate of nine pounds, thirteen shillings and three pence for every thirty-six gallons of which the original specific gravity was one thousand and fifty-five degrees.
(4) Lamhálfar agus íocfar, i gcás ina n-onnmhuireofar nó ina loingseofar, chun a húsáidte mar stóras, beoir allmhuirithe a gcruthófar chun sástachta na gCoimisinéirí Ioncaim gur híocadh dleacht uirthi do réir ráta a foráltar le fo-alt (2) nó fo-alt (3) den alt seo, aistarraing, arna ríomh do réir saindlúis bhunaidh na beorach sin, do réir naoi bpuint, ceithre scillinge agus naoi bpingne ar gach sé ghalún tríochad beorach ar míle agus cúig gráid chaogad a saindlús bunaidh.
(4) There shall be allowed and paid on exportation or shipment for use as stores of imported beer on which it is shown, to the satisfaction of the Revenue Commissioners, that duty at a rate provided by subsection (2) or subsection (3) of this section has been paid, a drawback, calculated according to the original specific gravity of such beer, at the rate of nine pounds, four shillings and nine pence on every thirty-six gallons of beer of which the original specific gravity was one thousand and fifty-five degrees.
(3) Lamhálfar agus íocfar, i gcás ina n-onnmhuireofar, mar mharsantas nó chun a húsáidte mar stóras loinge, beoir a gcruthófar chun sástachta na gCoimisinéirí Ioncaim gur híocadh uirthi dleacht do réir an ráta a foráltar le fo-alt (2) den alt seo, aistarraing, arna ríomh do réir saindlúis bhunaidh na beorach sin, do réir naoi bpuint, ceithre scillinge agus naoi bpingne ar gach sé ghalún tríochad ar míle agus cúig gráid chaogad a saindlús bunaidh.
(3) There shall be allowed and paid on exportation as merchandise or for use as ship's stores of beer on which it is shown, to the satisfaction of the Revenue Commissioners, that duty at the rate provided by subsection (2) of this section has been paid, a drawback, calculated according to the original specific gravity of such beer, at the rate of nine pounds, four shillings and nine pence for every thirty-six gallons of which the original specific gravity was one thousand and fifty-five degrees.
(5) Lamhálfar agus íocfar, i gcás ina n-onnmhuireofar mar mharsantas nó ina loingseofar chun a húsáidte mar stóras beoir a gcruthófar chun sástachta na gCoimisinéirí Ioncaim gur híocadh uirthi an dleacht a forchuirtear le fo-alt (2), fo-alt (3) nó fo-alt (4) den alt seo, aistarraing, arna ríomh do réir saindlúis bhunaidh na beorach sin, do réir deich bpuint, cúig scillinge agus naoi bpingne ar gach sé ghalún tríochad beorach ar míle agus cúig gráid chaogad a saindlús bunaidh.
(5) 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 (2), subsection (3) or subsection (4) of this section has been paid, a drawback, calculated according to the original specific gravity of such beer, at the rate of ten pounds, five shillings and nine pence on every thirty-six gallons of beer of which the original specific gravity was one thousand and fifty-five degrees.
(6) Más rud é, i gcás beorach is inchurtha faoi mhuirear na dleachta a forchuirtear le fo-alt (2) nó fo-alt (4) den alt seo nó i gcás beorach ar a bhfuil aistarraing faoi fho-alt (5) den alt seo iníoctha, nach míle agus cúig gráid chaogad saindlús na beorach sin, athrófar an dleacht sin nó an aistarraing sin (pé acu é) go coibhneasach.
(6) Where, in the case of beer which is chargeable with the duty imposed by subsection (2) or subsection (4) of this section or in the case of beer on which drawback under subsection (5) of this section is payable, the specific gravity of such beer is not one thousand and fifty-five degrees, the said duty or the said drawback (as the case may be) shall be varied proportionately.
(a) ar gach sé ghalún is tríocha beorach a bhfuil, nó a raibh roimh ghiosáil, saindlús nach mó ná míle dhá chéad agus cúig ghrád déag ina foirt—seacht bpunt is daichead, ocht scilling;
( 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 pounds, eight shillings;
(b) ar gach sé ghalún is tríocha beorach a bhfuil, nó a raibh roimh ghiosáil, saindlús is mó ná míle dhá chéad agus cúig ghrád déag ina foirt—cúig phunt is caoga, aon scilling déag.
( 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-fifty-five pounds, eleven shillings.
(3) In ionad an dleacht custam a fhorchuirtear le fo-alt (4) d'alt 9 den Acht Airgeadais, 1957 , déanfar, amhail ar an agus ór 11ú lá d'Aibreán, 1962, dleacht custam a mhuirearú, a thobhach agus a íoc ar an mbeoir go léir d'aon sórt (seachas beoir ar ar inmhuirir an dleacht a fhorchuirtear le fo-alt (2) den alt seo) a allmhuireofar isteach sa Stát, de réir aon phunt déag seacht scilling déag ar gach sé ghalún is tríocha beorach a raibh saindlús míle, caoga is cúig ghrád ina foirt roimh ghiosáil.
(3) In lieu of the duty of customs imposed by subsection (4) of section 9 of the Finance Act, 1957 , there shall, as on and from the 11th day of April, 1962, 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 eleven pounds, seventeen shillings 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) Lamhálfar agus íocfar, i gcás ina n-onnmhaireofar mar mharsantas nó ina loingseofar chun a húsáidte mar stóras beoir a suífear chun sástachta na gCoimisinéirí Ioncaim gur íocadh uirthi an dleacht a fhorchuirtear le fo-alt (1), fo-alt (2) nó fo-alt (3) den alt seo, aistarraing, arna ríomh de réir saindlúis bhunaidh na beorach sin, de réir aon phunt déag sé scilling déag agus naoi bpingin ar gach sé ghalún is tríocha beorach ar míle caoga is cúig ghrád a saindlús bunaidh.
(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 such beer, at the rate of eleven pounds, sixteen shillings and ninepence on every thirty-six gallons of beer of which the original specific, gravity was one thousand and fifty-five degrees.
(5) Más rud é, i gcás beoir ar ar inmhuirir an dleacht a fhorchuirtear le fo-alt (1) nó fo-alt (3) den alt seo nó i gcás beoir ar ar iníoctha aistarraing faoi fho-alt (4) den alt seo, nach míle caoga is cúig ghrád saindlús na beorach sin, athrófar an dleacht sin nó an aistarraing sin (cibé acu é) go coibhneasach.
(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 such beer is not one thousand and fifty-five degrees, the said duty or the said drawback (as the case may be) shall be varied proportionately.
(a) ar gach sé ghalún is tríocha beorach a bhfuil, nó a raibh roimh ghiosáil, saindlús nach mó ná míle dhá chéad agus cúig ghrád déag ina foirt—trí phunt is caoga, naoi scilling;
( 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) ar gach sé ghalún is tríocha beorach a bhfuil, nó a raibh roimh ghiosáil, saindlús is mó ná míle dhá chéad agus cúig ghrád déag ina foirt—dhá phunt is seasca, dhá scilling déag.
( 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 ionad an dleacht custam a fhorchuirtear le fo-alt (3) d'alt 3 den Acht Airgeadais, 1962 , déanfar, amhail ar an agus ón 15ú lá d'Aibreán, 1964, dleacht chustam a mhuirearú, a thobhach agus a íoc ar an mbeoir go léir d'aon sórt (seachas beoir ar ar inmhuirir an dleacht a fhorchuirtear le fo-alt (2) den alt seo) a allmhaireofar isteach sa Stát, de réir trí phunt déag seacht scilling agus trí phingin ar gach sé ghalún is tríocha beorach a raibh saindlús míle, caoga is cúig ghrád ina foirt roimh ghiosáil.
(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) Lamhálfar agus íocfar, i gcás ina n-onnmhaireofar mar mharsantas nó ina loingseofar chun a húsáidte mar stóras beoir a suífear chun sástachta na gCoimisinéirí Ioncaim gur íocadh uirthi an dleacht a fhorchuirtear le fo-alt (1), fo-alt (2) nó fo-alt (3) den alt seo, aistarraing, arna ríomh de réir saindlúis bhunaidh na beorach sin, de réir trí phunt déag seacht scilling ar gach sé ghalún is tríocha beorach ar míle caoga is cúig ghrád a saindlús bunaidh.
(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) Más rud é, i gcás beoir ar ar inmhuirir an dleacht a fhorchuirtear le fo-alt (1) nó fo-alt (3) den alt seo nó i gcás beoir ar ar iníoctha aistarraing faoi fho-alt (4) den alt seo, nach míle caoga is cúig ghrád saindlús na beorach sin, athrófar an dleacht sin nó an aistarraing sin go coibhneasach.
(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.
(2) In ionad na ndleachtanna custam a fhorchuirtear le fo-ailt (2) agus (3) d'alt 13 den Acht Airgeadais, 1964 , déanfar, amhail ar an agus ón 12ú lá de Bhealtaine, 1965, dleacht custam a mhuirearú, a thobhac agus a íoc ar an mbeoir go léir d'aon sórt a allmhaireofar isteach sa Stát de réir ceithre phunt déag, seacht scilling déag agus sé phingin ar gach sé ghalún is tríocha beorach a raibh saindlús míle, caoga is cúig ghrád ina foirt roimh ghiosáil.
(2) In lieu of the duties of customs imposed by subsections (2) and (3) of section 13 of the Finance Act, 1964 , there shall, as on and from the 12th day of May, 1965, be charged, levied and paid on all beer of any description imported into the State, a duty of customs at the rate of fourteen pounds, seventeen shillings and sixpence 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.
(3) Lamhálfar agus íocfar, i gcás ina n-onnmhaireofar mar mharsantas nó ina loingseofar chun a húsáidte mar stóras beoir a suífear chun sástachta na gCoimisinéirí Ioncaim gur íocadh uirthi an dleacht a fhorchuirtear le fo-alt (1) nó fo-alt (2) den alt seo, aistarraingt, arna ríomh de réir saindlúis bhunaidh na beorach sin, de réir ceithre phunt déag, seacht scilling déag agus trí phingin ar gach sé ghalún is tríocha beorach ar mhíle caoga is cúig ghrád a saindlús bunaidh.
(3) 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) or subsection (2) of this section has been paid, a drawback calculated according to the original specific gravity of the beer, at the rate of fourteen pounds, seventeen shillings and threepence on every thirty-six gallons of beer of which the original specific gravity was one thousand and fifty-five degrees.
(4) Más rud é, i gcás beoir ar arb inmhuirir an dleacht a fhorchuirtear le fo-alt (1) nó fo-alt (2) den alt seo nó i gcás beoir ar arb iníoctha aistarraingt faoi fho-alt (3) den alt seo nach míle caoga is cúig ghrád saindlús na beorach sin, athrófar an dleacht sin nó an aistarraingt sin go coibhneasach.
(4) Where, in the case of beer which is chargeable with the duty imposed by subsection (1) or subsection (2) of this section or in the case d beer on which drawback under subsection (3) 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.
(2) In ionad an dleacht custam a fhorchuirtear le halt 12 (2) den Acht Airgeadais, 1965 , déanfar, amhail ar an agus ón 10ú lá de Mhárta, 1966, dleacht custam a mhuirearú, a thobhach agus a íoc ar an mbeoir go léir d'aon sórt a allmhaireofar isteach sa Stát de réir seacht bpunt déag, naoi scilling déag agus aon phingin déag ar gach sé ghalún is tríocha beorach a raibh saindlús míle, caoga is cúig ghrád ina foirt roimh ghiosáil.
(2) In lieu of the duty of customs imposed by section 12 (2) of the Finance Act, 1965 , there shall, as on and from the 10th day of March, 1966, be charged, levied and paid on all beer of any description imported into the State, a duty of customs at the rate of seventeen pounds, nineteen shillings and eleven pence 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.
(3) Lamhálfar agus íocfar, i gcás ina n-onnmhaireofar mar mharsantas nó ina loingseofar chun a húsáidte mar stóras beoir a suífear chun sástacht na gCoimisinéirí Ioncaim gur íocadh uirthi an dleacht a fhorchuirtear le fo-alt (1) nó fo-alt (2) den alt seo, aistarraingt, arna ríomh de réir saindlúis bhunaidh na beorach sin, de réir seacht bpunt déag naoi scilling déag agus ocht bpingin ar gach sé ghalún is tríocha beorach ar mhíle, caoga is cúig ghrád a saindlús bunaidh.
(3) 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) or subsection (2) of this section has been paid, a drawback calculated according to the original specific gravity of the beer, at the rate of seventeen pounds, nineteen shillings and eight pence on every thirty-six gallons of beer of which the original specific gravity was one thousand and fifty-five degrees.
(4) Más rud é, i gcás beoir ar arb inmhuirir an dleacht a fhorchuirtear le fo-alt (1) nó fo-alt (2) den alt seo nó i gcás beoir ar arb iníoctha aistarraingt faoi fho-alt (3) den alt seo, nach míle, caoga is cúig ghrád saindlús na beorach sin, athrófar an dleacht sin nó an aistarraingt sin go coibhneasach.
(4) Where, in the case of beer which is chargeable with the duty imposed by subsection (1) or subsection (2) of this section or in the case of beer on which drawback under subsection (3) 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.
(2) In ionad an dleacht custam a fhorchuirtear le halt 8 (2) den Acht Airgeadias, 1966, déanfar, amhail ar an agus ón 12ú lá d'Aibreán, 1967, dleacht custam a mhuirearú, a thobhach agus a íoc ar an mbeoir go léir d'aon sórt a allmhaireofar isteach sa Stát de réir naoi bpunt déag, aon scilling déag agus dhá phingin ar gach sé ghalún is tríocha beorach a raibh saindlús míle, caoga is cúig ghrád ina foirt roimh ghiosáil.
(2) In lieu of the duty of customs imposed by section 8 (2) of the Finance Act, 1966 , there shall, as on and from the 12th day of April, 1967, be charged, levied and paid on all beer of any description imported into the State, a duty of customs at the rate of nineteen pounds, eleven shillings and two pence 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.