Finance Act, 1998
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Deferment of duty on spirits. |
93.—Paragraph 4 of the Order of 1975 is hereby amended by the substitution of the following subparagraph for subparagraph (3) as amended by Regulation 4 of the European Communities (Deferred Payment of Excise Duty on Spirits and Imported Made Wine and Beer) Regulations, 1980 ( S.I. No. 405 of 1980 ): | |
“(3) 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 imposed by subparagraph (2) of this paragraph to be deferred to a day not later than— | ||
(a) in case the duty is payable on a day in the month of December in any year not later than the 20th day of that month, the last day of that month in the same year, or | ||
(b) in any other case, the last day of the month succeeding the month in which the duty is payable.”. |