I move:

(1) That the duty of excise on Irish wine imposed by section 15 of the Finance Act, 1966 (No. 17 of 1966), shall, as on and from the 24th day of April, 1968, and before the 1st day of July, 1968, be charged, levied and paid at the several rates specified in Part I of the Schedule to this Resolution in lieu of the several rates specified in paragraph 3 of the Imposition of Duties (No. 163) (Duty on Wine) Order, 1967 (S. I. No. 155 of 1967), and shall, as on and from the 1st day of July, 1968, be charged, levied and paid at the several rates specified in Part II of the Schedule to this Resolution in lieu of the several rates specified in Part I thereof.

(2) It is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927).

SCHEDULE.

RATES OF EXCISE DUTY ON IRISH WINE.

PART I.

PART II.

What Irish wine is made?

A very small amount. It is made from must.

This will not catch poteen?

That is a spirit.

I drank it in Newbridge.

I am sure it was good poteen.

I made it myself.

Then it could not have been good.