Finance Act, 1999
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General provisions. |
105.—(1) (a) Subject to paragraph (b) and to subsection (2), the provisions of the Customs Acts and of any instrument relating to duties of customs made under statute and not otherwise applied by this Chapter shall, with any necessary modifications, apply in relation to mineral oil tax imposed by section 95 on mineral oil imported into the State as they apply in relation to duties of customs. | |
(b) Where, in relation to mineral oil tax, there is a provision in this Chapter corresponding to a provision of the Customs Acts or of any instrument relating to duties of customs made under statute, the latter provision shall not apply in relation to that tax. | ||
(2) (a) Subject to paragraph (b), the provisions of the statutes which relate to the duties of excise and the management thereof and of any instrument relating to the duties of excise made under statute and not otherwise applied by this Chapter shall, with any necessary modifications, apply in relation to mineral oil tax imposed by section 95 on mineral oil produced in the State or exported to or imported from a Member State as they apply to duties of excise. | ||
(b) Where, in relation to mineral oil tax, there is a provision in this Chapter corresponding to a provision of the statutes which relate to the duties of excise or of any instrument relating to the duties of excise made under statute, the latter provision shall not apply in relation to that tax. | ||
(3) This Chapter, so far as it relates to mineral oil tax on imported goods imposed by section 95 , shall be construed together with the Customs Acts and any instrument relating to the customs made under statute and, so far as it relates to the said tax on goods made in the State, or exported to or imported from a Member State shall be construed together with the statutes which relate to the duties of excise and the management of those duties and any instrument relating to the duties of excise and the management of those duties made under statute. |