Finance Act, 1979
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Provisions in relation to excise duties on agricultural produce. |
46.—(1) It is hereby declared that the exportation from the State of produce that is subject, upon such exportation, to payment of a duty imposed by the Imposition of Duties (No. 239) (Agricultural Produce) (Cattle and Milk) Order, 1979 (S.I. No. 152 of 1979), or by the Imposition of Duties (No. 240) (Agricultural Produce) (Cereals and Sugar Beet) Order, 1979 (S.I. No. 153 of 1979), shall be prohibited unless, before such exportation, the amount of the duty is paid to the Revenue Commissioners or security that is, in the opinion of the Revenue Commissioners, adequate for its payment is given to the Revenue Commissioners. | |
(2) It is hereby declared that section 15 (2) (a) of the Finance Act, 1966 , shall, in relation to the duty imposed by that section or any duty to which that section is applied by virtue of section 1 (h) of the Imposition of Duties Act, 1957 , be construed as enabling, and as always having enabled, the Revenue Commissioners to provide by regulations for the withholding or recovery, from such persons as may be specified in the regulations, by persons specified in the regulations, of an amount equal to the amount of such duty of excise, in the manner and subject to the conditions so specified. |