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Power of Commissioners to make certain regulations.
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25.—(1) The Commissioners may make regulations for the purpose of giving effect to the provisions of Regulations 4, 5 and 23 (1) of the Regulations of 1992, and, in particular but without prejudice to the generality of the foregoing, regulations made under this section may—
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(a) as regards the said Regulations 4 and 5:
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(i) govern the supply, sale or disposal to travellers (being travellers within the meaning assigned by the said Regulation 4) of excisable products and, where excise duty is chargeable, determine the person liable to pay it and, in that connection, prescribe the method of charging the duty, the time of payment and the method of payment; and
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(ii) specify the obligations, requirements and procedures to be complied with by a person in the State receiving wine under a duty-suspension arrangement from a small wine producer;
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and
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(b) as regards the said Regulation 23 (1):
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(i) govern the production, importation, sale, delivery, storage and use of a product to which the said Regulation 23 (1) applies;
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(ii) provide for securing, paying, collecting, remitting and repaying the duty imposed by virtue of the said Regulation 23(1);
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(iii) require a person who stores, sells or uses a product to which the said Regulation 23 (1) applies, to keep, in such manner as may be prescribed by the Commissioners, and to preserve for a specified period, any books, documents, accounts or other records (including records in a machine readable form) relating to the purchase, importation, receipt, use, sale or disposal by him of such a product and to allow any officer of the Commissioners to inspect and take copies of such books, documents, accounts and other records (including, in the case of records in a machine readable form, copies in a readable form);
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(iv) require information relating to the supply or use of a product to which the said Regulation 23 (1) applies to be given by any person producing or dealing in such a product.
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(2) Regulations made under this section which relate to Regulation 23 (1) of the Regulations of 1992 may make different provisions for persons, premises or products of different classes or descriptions to which the said Regulation 23 (1) applies, for different circumstances and for different cases.
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(3) Regulations made under this section shall be laid before Dáil Éireann as soon as may be after they are made and, if a resolution annulling the said regulations is passed by Dáil Éireann within the next 21 days on which Dáil Éireann has sat after the said regulations have been laid before it, the said regulations shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.
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