Finance Act, 1992
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Duty of excise on beer. |
90.—(1) In addition to any other duty which may be chargeable, there shall be charged, levied and paid on— | |
(a) beer brewed in the State and on beer imported into the State, and | ||
(b) beer in respect of which the duty of excise referred to in section 93 may be remitted or repaid under that section by the Commissioners, | ||
a duty of excise per hectolitre per cent. of alcohol in the beer at such rate as may be specified from time to time by Act of the Oireachtas. | ||
(2) Subject to the provisions of this Chapter, the duty of excise on beer imposed by subsection (1) shall be charged, levied and paid in accordance with regulations under section 98 . |