Finance Act, 1993

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Alcohol products.

84.—The Principal Act is hereby amended by the insertion of the following section after section 3A (inserted by the Act of 1992):

“3B. (1) Where alcohol products are supplied while being held under a duty-suspension arrangement then any such supply effected while the products are held under that arrangement, other than the last such supply in the State, shall be deemed not to be a supply for the purposes of this Act other than for the purposes of section 12 and any previous—

(a) intra-Community acquisition, or

(b) importation,

of such products shall be disregarded for the purposes of this Act.

(2) Where tax is chargeable on a supply referred to in subsection (1) then, notwithstanding section 19 (1), the tax on that supply shall be due at the same time as the duty of excise on the products is due:

Provided that this subsection shall not apply to a supply of the kind referred to in subparagraph (a) (I), (b) or (cc) of paragraph (i) or in paragraph (ia) of the Second Schedule.

(3) Where, other than in the circumstances set out in section 8 (2B) (b), a taxable person makes an intra-Community acquisition of alcohol products and by virtue of such acquisition, and in accordance with Chapter II of Part II of the Finance Act, 1992 , and any other enactment which is to be construed together with that Chapter, the duty of excise on those products is payable in the State, then, notwithstanding section 19 (1A), the tax on the said intra-Community acquisition shall be due at the same time as the duty of excise on the products is due.

(4) Where tax is chargeable on the importation of alcohol products, which are then placed under a duty-suspension arrangement then, notwithstanding section 15 (6), the tax on that importation shall be due at the same time as the duty of excise on the products is due.

(5) Notwithstanding subsections (1) and (1A) of section 10 and section 15 (3), where the provisions of subsection (2), (3) or (4) apply, the amount on which tax is chargeable shall include the amount of the duty of excise chargeable on the products on their release for consumption in the State.

(6) Notwithstanding any other provision to the contrary contained in this Act, where the provisions of subsection (2), (3) or (4) apply then—

(a) the tax shall be payable at the same time as the duty of excise is payable on the products,

(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, shall, with any necessary modifications and exceptions as may be specified in regulations, apply to such tax as if it were a duty of excise, and

(c) the person by whom the tax is payable shall complete such form as is provided for the purposes of this subsection by the Revenue Commissioners.

(7) In this section—

‘alcohol products’ means the excisable products referred to at subsections (a), (b), (c), (d) and (e) of section 104 of the Finance Act, 1992 ;

‘duty-suspension arrangement’ has the meaning assigned to it by section 103 of the Finance Act, 1992 .”.