Finance Act, 2001

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Excisable products (Part 2).

97.—(1) For the purposes of this Part the following are 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 of the Finance Act, 1992 ;

(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 ;

(g) until such day as the Minister for Finance may appoint by order under section 109 of the Finance Act, 1999 , for the coming into operation of section 95 of that Act—

(i) mineral hydrocarbon light oil chargeable with the duty of excise imposed by paragraph 11(1) of the Order of 1975,

(ii) hydrocarbon oil, not otherwise liable to a duty of excise, chargeable with the duty of excise imposed by paragraph 12(1) of the Order of 1975,

(iii) gaseous hydrocarbons in a liquid form chargeable with the duty of excise imposed by section 41 (1) of the Finance Act, 1976 ,

(iv) additives chargeable with the duty of excise imposed by Regulation 23(1) of the European Communities (Customs and Excise) Regulations, 1992 (S.I. 394 of 1992),

(v) substitute motor fuels chargeable with the duty of excise imposed by section 116 (2) of the Finance Act, 1995 ;

(h) from such day as the Minister for Finance may appoint by order under section 109 of the Finance Act, 1999 , for the coming into operation of section 95 of that Act, mineral oil chargeable with the duty of excise imposed by the said section 95.

(2) Without prejudice to sections 145 and 146, in the event of any question or dispute the Commissioners shall determine whether a product—

(a) is properly classified as an excisable product under paragraphs (a) to (h) of subsection (1), or

(b) while prima facie chargeable with a duty of excise, qualifies in whole or in part for any relief from duty under any provision of the law relating to excise.