Finance Act, 1992
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Application of enactments (Chapter I). |
100.—(1) (a) Subject to paragraph (b) of this subsection, the provisions of the Customs Acts and of any instrument relating to duties of customs made under statute, and not otherwise applied by this Chapter, shall, with any necessary modifications, apply in relation to the duty of excise imposed by section 90 on beer imported into the State as they apply in relation to duties of customs. | |
(b) Where, in relation to the duty of excise imposed by section 90 , there is a provision in this Chapter corresponding to a provision of the Customs Acts or of any instrument relating to duties of customs made under statute, the latter provision shall not apply in relation to that duty of excise. | ||
(2) (a) Subject to paragraph (b), the provisions of the statutes which relate to the duties of excise and the management thereof and of any instrument relating to duties of excise made under statute, and not otherwise applied by this Chapter, shall, with any necessary modifications, apply in relation to the duty of excise imposed by section 90 on beer brewed in the State as they apply to duties of excise. | ||
(b) Where, in relation to the duty of excise imposed by section 90 , there is a provision in this Chapter corresponding to a provision of the statutes which relate to the duties of excise or of any instrument relating to the duties of excise made under statute, the latter provision shall not apply in relation to that duty of excise. |