No. 14/1925:

(MEDICAL PURPOSES) REGULATIONS, 1925

THE SPIRITS (MEDICAL PURPOSES) REGULATIONS, 1925, DATED MARCH 13, 1925, MADE BY THE REVENUE COMMISSIONERS UNDER SECTION 4 OF THE FINANCE ACT, 1918 (8 & 9 GEO. 5. C. 15), AS TO THE REPAYMENT OF DUTY ON SPIRITS USED SOLELY IN THE MANUFACTURE OR PREPARATION OF ARTICLES RECOGNISED BY THEM AS BEING USED FOR MEDICAL PURPOSES.

The Revenue Commissioners, in pursuance of Section 4 of the Finance Act, 1918, hereby prescribe the following Regulations:—

1. A person shall not be entitled to claim repayment of duty under Section 4 of the Finance Act, 1918, unless he has kept such books and taken such account of stock as are prescribed by these Regulations to be kept and taken by a claimant.

2. Every claimant shall keep a stock book, in such form as the Commissioners may approve, and the following provisions shall have effect with respect to the stock book and the entries to be made therein:—

(a) The claimant shall keep the stock book in some part of his premises at which are received or used any spirits in respect of which a claim is made, so that the book shall at all times be available for inspection by any Officer, and shall allow any officer to inspect the same, and to make any entry therein, or to take any extract therefrom;

(b) The claimant shall enter in the stock book the particulars from time to time required by the Commissioners with respect to—

(i) all spirits received at his premises;

(ii) all spirits delivered from his premises;

(iii) all spirits used on his premises;

(c) The claimant shall keep in the stock book a separate account in which he shall enter the particulars from time to time required by the Commissioners with respect to—

(i) all spirits recovered in any manufacturing process;

(ii) all recovered spirits used in the manufacture or preparation of any article;

(iii) all recovered spirits otherwise used or disposed of and the use or method of disposal of such spirits.

(d) The claimant shall make any entry required to be made in his stock book under this Regulation at such times as an Officer directs, or, in the absence of any directions, within 48 hours after the completion of the operation or the time of the event or transaction to which it relates;

(e) The claimant shall not cancel, obliterate, alter or destroy the stock book or any part thereof or any entry therein, or make therein any entry which is untrue in any particular;

(f) The claimant shall, for at least twelve months after the stock book has been filled up, preserve the book and all books, invoices, and other trade documents containing any information on which the entries in the stock book are based.

3. The claimant shall truly furnish to the Commissioners all information which they may require with respect to—

(a) all spirits received into stock;

(b) all spirits delivered from his premises;

(c) all spirits used on his premises;

(d) all spirits recovered in any manufacturing process and the use or uses to which such spirits have been put;

(e) all articles in the manufacture or preparation of which spirits have been used on his premises;

and shall on request by an Officer at any reasonable time produce all trade books, invoices, and other documents containing any entry or record by means of which the information given may be verified, and shall allow the Officer to make copies thereof or take extracts therefrom.

4.—(1) The claimant, if he is not a licensed rectifier keeping a still, shall take stock and balance the account of spirits and of recovered spirits in his stock book immediately after the end of each calendar month. If he is a licensed rectifier keeping a still he shall balance the account at the time when the stock of all spirits in his possession is taken.

(2) The claimant shall balance the account at any time on request by an Officer.

5. The claimant shall store, separate and apart from all other spirits, any spirits recovered by distillation or otherwise (a) from spirits in respect of which a claim for repayment of duty under these Regulations has been made, or (b) from spirits which have been entered in the stock book as having been used; and shall not mix such spirits with any other spirits except for use in a process of manufacture or preparation of a recognised medical article.

6. If a claimant has entered spirits in his stock book as being used in any process of manufacturing or preparing any recognised medical article, he shall not have in his possession any spirits recovered in such process, or from the residues left in such process, or any spirits mixed with spirits so recovered, which on examination are found to contain methyl alcohol or methyl compounds, but this Regulation shall not apply where the methyl alcohol or methyl compounds are shown to the satisfaction of the Commissioners to have been naturally present in the substances which have been operated upon or to have been generated in the course of manufacture, and not to be due to the presence of methylated spirits or duty-free methyl alcohol.

7. A claimant shall not deliver from his premises, or use for any purpose other than the manufacture or preparation of a recognised medical article, any spirits in respect of which a claim for repayment is made or which have been entered in the stock book as having been recovered in the process of manufacturing or preparing any recognised medical article or recovered from the residues of such process.

8.—(1) Where any part of the spirits included in a claim has been recovered no further claim for repayment of duty shall be made in respect of such recovered spirits.

(2) Where any recognised medical article is exported or shipped as stores the person claiming drawback on the spirits used in its manufacture or preparation shall not include in such claim any part of the duty which has been claimed as a repayment under the provisions of these Regulations.

9. The Claimant shall not receive into stock any spirits which are not accompanied by a permit or certificate on the official form, or deliver from his premises any spirits which are not accompanied by a certificate on the official form containing the prescribed particulars, unless the Commissioners shall see fit to exempt him from the obligation of complying with this Regulation.

10.—(1) A claimant shall on receiving spirits accompanied by a permit or certificate, immediately cancel the permit or certificate by writing in large letters in ink across the same the word "Received" and the day and hour of receipt, or by drawing lines in ink across the permit or certificate so as to prevent it being used again for the removal of spirits; and shall deliver all permits or certificates to the Officer who first inspects his premises after the receipt thereof.

(2) A claimant shall not use a certificate so that the account of spirits or recovered spirits kept or checked by an Officer, or any examination of spirits or recovered spirits by an Officer, is or may be frustrated or evaded.

11.—(1) A claimant shall permit any Officer in the day-time to enter his premises and examine the stock of spirits, recovered spirits, and of articles in the manufacture or preparation of which spirits were used, and to take an account thereof, and to take samples therefrom.

(2) While the account is being taken under this Regulation the claimant shall keep all spirits in the course of recovery apart from the remainder of the stock until the account is completed.

(3) The claimant shall, when so required, render to any Officer all necessary assistance in taking the account of spirits, articles and recovered spirits in his stock.

12. Every claim for repayment of duty under the provisions of these Regulations shall be made on an approved form within three months (or within such further time as the Commissioners shall at their sole discretion in any special circumstances allow) of the date when the spirits, in respect of which it is made, were used, and shall be signed by the claimant, or by such person authorised by him as the Commissioners shall approve.

13. Claims for repayment of duty under the provisions of these Regulations shall not be made more frequently than once each calendar month in respect of the spirits used on one set of premises by the claimant.

14. The first, second and sixth rules contained in the Seventh part of the First Schedule to the Spirits Act, 1880, (a) and the rules contained in the Eighth part of such Schedule shall apply to a claimant as if the expression "every fixed cask or vat" were substituted for the expression "every entered cask or vat" and a claimant shall observe and comply with such rules.

15.—(1) Every claimant shall, if required by the Commissioners, provide sufficient and just scales, and standard weights and measures of the approved denominations for the purpose of weighing, measuring and taking an account of the spirits, articles, and recovered spirits on his premises or in his possession, and of any casks or vessels used for the purpose of containing any such spirits or recovered spirits.

(2) the claimant shall maintain and keep the scales, weights and measures in a convenient and approved place on his premises and shall at any time permit any Officer to use the same for the purpose aforesaid.

(3) The claimant shall not before or after the weighing or measuring of spirits, articles, or recovered spirits practise any device or contrivance by which any Officer may be prevented from or hindered or deceived in taking the just and true quantity, weight or measure of any spirits or recovered spirits.

16. Section 20 of the Excise Act, 1860, (b) which applies to the provision and maintenance of sufficient and proper accommodation for Officers on the entered premises of a dryer of chicory shall apply to the provision and maintenance of sufficient and proper accommodation on the premises of a claimant for the use of Officers if and when required by the Commissioners.

(a) 43-4 V. c. 24.

(b) 23-4 V. c. 27.

17. The following provisions of the Spirits Act, 1880, which apply to the receipt, manufacture, storing, and sale of spirits shall apply to the receipt, storing, use and disposal of spirits by a claimant as follows, that is to say:—

(a) Section 78 which applies to the mode of calculating the quantity of spirits warehoused shall apply to the mode of calculating the quantity of spirits and of recovered spirits on the premises of a claimant;

(b) Sub-sections 3 and 4 of Section 94 which apply respectively to excesses and deficiencies in the stock of a rectifier shall apply to excesses and deficiencies in the stock of a claimant;

(c) Sub-section (1) of Section 98 which applies to the marking of fixed casks and vessels used by a dealer or retailer for holding spirits in stock shall apply to the marking of fixed vessels or casks containing spirits or recovered spirits on the premises of a claimant;

(d) Sub-section (1) of Section 99 which applies to the marking of the strength of spirits on the vessels in which they are contained on the premises of a dealer or retailer shall apply to the marking of the strength of spirits and of recovered spirits on the vessels in which they are contained on the premises of a claimant.

18.—(1) These Regulations may be cited as the Spirits (Medical Purposes) Regulations, 1925.

(2) In these Regulations, unless the context otherwise requires, the following expressions have the meanings hereinafter respectively attached to them, that is to say:—

"Claimant" means any person who claims repayment of duty under Section 4 of the Finance Act, 1918.

"Recognised medical article" means an article recognised by the Commissioners as being used for medical purposes.

"Spirits" means spirits as defined by Section 3 of the Spirits Act, 1880.

"Recovered spirits" includes spirits which have been recovered by a claimant by any process in the manufacture or preparation of any article, or from the residues resulting from the manufacture or preparation of any article.

"Rectifier," "dealer" and "retailer" mean respectively, rectifier, dealer and retailer as defined by Section 3 of the Spirits Act, 1880.

"Premises" means any buildings or place in which spirits are received or used by the claimant in the course of his business.

"Commissioners" means the Revenue Commissioners of Saorstát Eireann.

"Officer" means Officer of Customs and Excise.

"Proper Officer" means the Officer of the Station in which the premises of the claimant are situate, and includes a person acting for that Officer, and also any Officer superior in matters of Customs and Excise.

"Prescribed" and "approved" mean respectively prescribed and approved by the Commissioners.

(3) The Interpretation Act, 1889, (a) applies for the purpose of the interpretation of these Regulations in like manner as it applies for the purpose of the interpretation of an Act of Parliament, and as if these Regulations were an Act of Parliament.

19. The Spirits (Medical Purposes) Regulations, 1921, (b) are hereby rescinded as from the date hereof.

By Order of the Revenue Commissioners.

C. J. FLYNN.

Dublin Castle,

13th March, 1925.

(a) 52-3 V. c. 63.   (b) S.R. & O. 1921, No. 1460.