S.I. No. 398/1980 - Made Wine Duty Regulations, 1980.

S.I. No. 398 of 1980.

MADE WINE DUTY REGULATIONS, 1980.

The Revenue Commissioners, in exercise of the powers conferred on them by section 15 of the Finance Act, 1966 (No. 17 of 1966), as adapted by paragraph 6 (3) of the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 ( S.I. No. 307 of 1975 ), hereby make the following Regulations:

1. These Regulations may be cited as the Made Wine Duty Regulations, 1980.

2. The Revenue Commissioners may, subject to compliance with such conditions for securing payment of the duty as they may think fit to impose, permit payment of the duty of excise imposed by paragraph 6 (2) of the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 ( S.I. No. 307 of 1975 ), on made wine manufactured in the State to be deferred, in respect of such made wine delivered from a bonded warehouse for home consumption, for such time and upon such terms as they may by order appoint.

3. These Regulations shall come into operation on the 1st day of January, 1981.

GIVEN, this 22nd day of December, 1980.

S. MAC GARBHAIGH,

Revenue Commissioner.

EXPLANATORY NOTE

These Regulations provide for deferment of payment of excise duty on home manufactured made wine delivered from bonded warehouse for home consumption.