Finance Act, 1992

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Customs And Excise

Chapter I

Excise Duty on Beer

89.	Interpretation (Chapter I).
90.	Duty of excise on beer.
91.	Exemptions from duty.
92.	Remissions and repayments of duty.
93.	Remission or repayment of certain duty chargeable before appointed day.
94.	Revocation of brewer's licence and offence by brewer for sale.
95.	Approval of persons and premises for the brewing, holding and packaging of beer without payment of duty.
96.	Provision of facilities by warehousekeeper and powers of inspection, etc., of officers.
97.	Treatment of excess or deficiency in stocks and fraudulent evasion of duty.
98.	Regulations (Chapter I).
99.	Offences (Chapter I).
100.	Application of enactments (Chapter I).
101.	Repeals and revocations (Chapter I).
102.	Commencement (Chapter I).

Chapter II

Implementation of Council Directive No. 92/12/EEC.

103.	Interpretation (Chapter II).
104.	Excisable products.
105.	Warehousing.
106.	Treatment of excisable products released for consumption in another Member State.
107.	Provisions relating to vendors.
108.	Tax representatives.
109.	Movement of excisable products under a duty-suspension arrangement from the State to other Member States.
110.	Movement of excisable products under a duty-suspension arrangement to the State from other Member States.
111.	Accompanying documents.
112.	Repayments of excise duty.
113.	Exemptions.
114.	Treatment of losses.
115.	Power to stop vehicles and detain excisable products.
116.	Powers of entry and inspection, etc. of officers.
117.	Regulations (Chapter II).
118.	Application of enactments (Chapter II).
119.	Commencement (Chapter II).

Chapter III

Amusement Machine Licence Duty

Chapter IV

Registration and Taxation of Vehicles

Chapter V

Miscellaneous

145.	Interpretation (Chapter V).
146.	Tobacco products.
147.	Cider and perry.
148.	Televisions.
149.	Video players.
150.	Hydrocarbons.
151.	Motor vehicles.
152.	Termination of excise duties on table waters and table waters manufacturer's licence.
153.	Termination of excise duty on match manufacturer's licence.
154.	Increase of duties on certain intoxicating liquor licences.
155.	Spirits retailers' on-licences.
156.	Amendment of section 49 (grant of licences and date of expiration of licences) of Finance (1909-10) Act, 1910.
157.	Increase of duties on public dancing licence, occasional licence, special exemption order and authorisation to a club.
158.	Increase of duties on hydrocarbon vendors' licences.
159.	Increase of duties on registration of firearms dealers.
160.	Increase of duties on certain other licences, etc.
161.	Increase of duty on registration of clubs.
162.	Restriction of section 29 (provisions in relation to customs, customs duties and EEC levies) of Finance Act, 1978.
163.	Amendment of Finance (Excise Duties) (Vehicles) Act, 1952.

Value-Added Tax

164.	Interpretation (Part III).
165.	Amendment of section 1 (interpretation) of Principal Act.
166.	Amendment of section 2 (charge of value-added tax) of Principal Act.
167.	Amendment of section 3 (supply of goods) of Principal Act.
168.	Intra-Community acquisition of goods.
169.	Amendment of section 5 (supply of services) of Principal Act.
170.	Amendment of section 8 (taxable persons) of Principal Act.
171.	Amendment of section 9 (registration) of Principal Act.
172.	Amendment of section 10 (amount on which tax is chargeable) of Principal Act.
173.	Amendment of section 11 (rates of tax) of Principal Act.
174.	Amendment of section 12 (deductions for tax borne or paid) of Principal Act.
175.	Amendment of section 12A (special provisions for tax invoiced by flat-rate farmers) of Principal Act.
176.	Amendment of section 13 (remission of tax on goods exported, etc.) of Principal Act.
177.	Amendment of section 14 (determination of tax due by reference to cash receipts) of Principal Act.
178.	Amendment of section 15 (charge of tax on imported goods) of Principal Act.
179.	Amendment of section 16 (duty to keep records) of Principal Act.
180.	Amendment of section 17 (invoices) of Principal Act.
181.	Amendment of section 18 (inspection and removal of records) of Principal Act.
182.	Amendment of section 19 (tax due and payable) of Principal Act.
183.	Statement of intra-Community supplies.
184.	Amendment of section 20 (refund of tax) of Principal Act.
185.	Amendment of section 23 (determination of tax due) of Principal Act.
186.	Security to be given by certain taxable persons.
187.	Amendment of section 25 (appeals) of Principal Act.
188.	Amendment of section 26 (penalties generally) of Principal Act.
189.	Amendment of section 27 (fraudulent returns etc.) of Principal Act.
190.	Amendment of section 28 (assisting in making incorrect returns) of Principal Act.
191.	Amendment of section 30 (time limits) of Principal Act.
192.	Amendment of section 32 (regulations) of Principal Act.
193.	Substitution of certain persons for persons not established in the State.
194.	Amendment of First Schedule to Principal Act.
195.	Amendment of Second Schedule to Principal Act.
196.	Amendment of Third Schedule to Principal Act.
197.	Amendment of Sixth Schedule to Principal Act.
198.	Insertion of Seventh Schedule in Principal Act.

Stamp Duties

199.	Definitions (Part IV).
200.	Levy on banks.
201.	Stamp duties, remission of certain penalties.
202.	Amendment of section 17 (stamp duty in respect of credit cards and charge cards) of Finance (No. 2) Act, 1981.
203.	Stamp duty in respect of cash cards.
204.	Stamp duties on miscellaneous instruments.
205.	Amendment of First Schedule.
206.	Exemption from stamp duty of certain stocks and marketable securities.
207.	Exemption from stamp duty of certain financial services instruments.
208.	Location of insurance risk for stamp duty purposes.
209.	Exemption from stamp duty of certain instruments relating to foreign immovable property.
210.	Exemption from stamp duty of certain instruments of National Treasury Management Agency and of Minister for Finance.
211.	Revocation (Part IV).
212.	Provisions relating to exemption from stamp duty on transfers by spouses.
213.	Procedure to apply where consideration etc. cannot be ascertained.
214.	Amendment of section 45 (relief from certain duties (adopted children)) of Finance Act, 1972.
215.	Repeal of certain provisions relating to Governor and Company of the Bank of Ireland.
216.	Exemption from stamp duty of certain instruments (Temple Bar Properties Limited).
217.	Amendment of section 44 (exemption from stamp duty of certain stock) of Finance Act, 1970.

PART V

Residenhal Property Tax

218.	Application (Part V).
219.	Amendment of section 100 (market value exemption limit) of Finance Act, 1983.
220.	Amendment of section 101 (income exemption limit) of Finance Act, 1983.
221.	Amendment of section 102 (marginal reliefs) of Finance Act, 1983.

PART VI

Capital Acquisitions Tax

222.	Interpretation (Part VI).
223.	Amendment of section 2 (interpretation) of Principal Act.
224.	Amendment of section 106 (acquisitions by discretionary trusts) of Finance Act, 1984.
225.	Amendment of section 102 (interpretation (Part V)) of Finance Act, 1986.

PART VII

Anti-Avoidance and Anti-Evasion

226.	Returns of certain information.
227.	Supplemental provisions to section 226.
228.	Inspector's right to make enquiries.
229.	Amendment of section 19 (returns by certain intermediaries in relation to UCITS) of Finance Act, 1989.
230.	Returns in relation to foreign accounts.
231.	Obligation to keep certain records.
232.	Inspection of documents and records.
233.	Powers of inspection : PAYE.
234.	Amendment of section 128 (penalties) of Income Tax Act, 1967.
235.	Powers of inspection: tax deductions from payments to certain sub-contractors.
236.	Authorised officers and Garda Síochána.
237.	Inspection of computer documents and records.
238.	Amendment of section 31 (power to obtain from certain persons particulars of transactions with and documents concerning tax liability of taxpayers) of Finance Act, 1979.
239.	Amendment of section 20 (return of property) of Finance Act, 1983.
240.	Amendment of section 23 (publication of names of defaulters) of Finance Act, 1983.
241.	Amendment of section 73 (deduction from payments due to defaulters of amounts due in relation to tax) of Finance Act, 1988.
242.	Tax clearance in relation to certain licences.
243.	Amendment of section 94 (revenue offences) of Finance Act, 1983.
244.	Amendment of section 9 (interpretation (Chapter II)) of Finance Act, 1988.
245.	Amendment of section 48 (surcharge for late submission of returns) of Finance Act, 1986.
246.	Amendment of Schedule 4 (administration) to Capital Gains Tax Act, 1975.
247.	Amendment of section 143 (return of profits) of Corporation Tax Act, 1976.
248.	Amendment of certain provisions of Tax Acts, etc., relating to penalties.

PART VIII

Miscellaneous

249.	Capital Services Redemption Account.
250.	Amendment of Provisional Collection of Taxes Act, 1927.
251.	Amendment of section 55 (payments to lessees under petroleum leases) of Petroleum and Other Minerals Development Act, 1960.
252.	Voluntary Health Insurance Board levy.
253.	Care and management of taxes and duties.
254.	Short title, construction and commencement.

FIRST SCHEDULE

Tables to Section 4 (4) of the Finance Act, 1982

Table to section 4 (4) of the Finance Act, 1982, as respects the year 1992-93

Table to section 4 (4) of the Finance Act, 1982, as respects the year 1993-94

Table to section 4 (4) of the Finance Act, 1982, as respects the year 1994-95

Table to section 4 (4) of the Finance Act, 1982, as respects the year 1995-96

PART V

Table to section 4 (4) of the Finance Act, 1982, as respects the year 1996-97 and subsequent years of assessment

SECOND SCHEDULE

Accountable Persons for Purposes of Chapter III Of Part I of the Finance Act, 1987

THIRD SCHEDULE

Repeal of Provisions relating to Excise Duty on Beer

Repeal of Provisions relating to Spirits Retailers' On-Licences

FOURTH SCHEDULE

Rates of Excise Duty on Tobacco Products

FIFTH SCHEDULE

Rates of Excise Duty on Cider and Perry

SIXTH SCHEDULE

Rates of Excise Duty on Certain Licences

Intoxicating Liquor Licences

Firearm Certificates

Gaming Licences

Other Licences

SEVENTH SCHEDULE

Stamp Duty on Instruments

Conveyance or Transfer on Sale of any Stocks or Marketable Securities

Conveyance or Transfer on Sale of Policy of Insurance or Policy of Life Insurance

Conveyances or Transfers of certain other Kinds