Finance Act, 1999
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Amendment of section 104 (excisable products) of Finance Act, 1992. |
112.—(1) Chapter II of Part II of the Finance Act, 1992 , is hereby amended by the substitution of the following section for section 104: | |
“104.—For the purposes of this Chapter the following shall be excisable products: | ||
(a) spirits chargeable with the duty of excise imposed by paragraph 4(2) of the Order of 1975, | ||
(b) wine chargeable with the duty of excise imposed by paragraph 5(2) of the Order of 1975, | ||
(c) made wine chargeable with the duty of excise imposed by paragraph 6(2) of the Order of 1975, | ||
(d) beer chargeable with the duty of excise imposed by section 90, | ||
(e) cider and perry chargeable with the duty of excise imposed by paragraph 8(2) of the Order of 1975, | ||
(f) tobacco products chargeable with the duty of excise imposed by section 2 of the Finance (Excise Duty on Tobacco Products) Act, 1977 , and | ||
(g) mineral oil chargeable with the duty of excise imposed by section 95 of the Finance Act, 1999, and which are products— | ||
(i) specified in paragraph (1) of Article 2a of Council Directive No. 92/81/EEC of 19 October 19921 , or | ||
(ii) which have been the subject, under paragraph (2) of the said Article 2a, of a decision to make such products subject to the control and movement provisions of the Directive.”. | ||
(2) This section shall come into operation on such day as the Minister for Finance may appoint by order. | ||