Finance Act 2003
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Liability and payment. |
76.—(1) Liability to alcohol products tax shall arise at the time such products are— | |
(a) produced in the State, | ||
(b) imported into the State, | ||
(c) cease to be held under a suspension arrangement, | ||
whichever is the later. | ||
(2) The Commissioners may, subject to such conditions for securing the duty as they may prescribe or otherwise impose, permit payment of the duty imposed by section 75 to be deferred to a day not later than the last day of the month succeeding the month in which the duty is payable. |