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#5111
I gcás seiris i mbuidéal arna hallmhairiú roimh an lú lá d'Eanáir, 1980, ar mó ná 18% toirte ach nach mó ná 22% toirte a neart alcólach iarbhír de réir toirte, a sheachadadh ar an 20ú lá de Mheitheamh, 1981, nó dá éis, ó bhannastóras lena húsáid sa bhaile, déanfar dleacht a mhuirearú, a thobhach agus a íoc uirthi, de réir an ráta a shonraítear i gCuid I den Cheathrú Sceideal a ghabhann leis an Acht Airgeadais 1981 (Uimh. 16 de 1981), is infheidhme maidir le fíon neamh, dhrithleach ar mó ná 15% toirte ach nach mó ná 18% toirte a neart alcólach iarbhír de réir toirte, in ionad an ráta iomchuí a shonraítear sa Chuid sin ar an tseiris sin.
Where sherry in bottle of an actual alcoholic strength by volume exceeding 18% vol but not exceeding 22% vol imported prior to the 1st day of January, 1980, is delivered from bonded warehouse for home use on or after the 20th day of June, 1981, duty shall, in lieu of the appropriate rate thereon specified in Part I of the Fourth Schedule to the Finance Act, 1981 (No. 16 of 1981) , be charged, levied and paid at the rate specified therein applicable to still wine of an actual alcoholic strength by volume exceeding 15% vol but not exceeding 18% vol.