Part II Customs and Excise (ss. 89-163)

AI Summary of Part II Customs and Excise (ss. 89-163)

Version status: | Document consolidation status: Updated to reflect all known changes

Version date: 28 May 1992 - onwards

		Future version	Amendment requiring commencement	Draft proposed change
	Chapter I Excise Duty on Beer (ss. 89-102)
	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. (ss. 103-119)
	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.
	116A. General mutual assistance.
	116B. Mutual assistance for the recovery of claims.
	117. Regulations (Chapter II).
	118. Application of enactments (Chapter II).
	119. Commencement (Chapter II).
	Chapter III Amusement Machine Licence Duty (ss. 120-129)
	120. Interpretation (Chapter III).
	121. Waivers and exemptions.
	122. Permit and licence procedure.
	123. Rates of duty.
	123A. Rates of duty on permits.
	124. Prohibition on play without permit and licence.
	125. Investigation, etc. by officers.
	126. Penalties (Chapter III).
	127. Forfeiture (Chapter III).
	128. Regulations (Chapter III).
	129. Applicability of excise statutes.
	Chapter IV Registration and Taxation of Vehicles (ss. 130-144A)
	130. Interpretation.
	130A. Vehicle built up from chassis or monocoque or assembly.
	130B. Delegation of certain powers of the Revenue Commissioners.
	131. Registration of vehicles by Revenue Commissioners.
	131A. Evidence of computer stored records in court proceedings.
	132. Charge of excise duty.
	133. Chargeable value.
	134. Permanent reliefs.
	135. Temporary exemption from registration.
	135A. Special purpose vehicles.
	135B. Repayment of amounts in respect of vehicle registration tax in certain cases.
	135BA. Repayment of amounts of vehicle registration tax in respect of the registration of certain new vehicles.
	135C. Remission or repayment in respect of vehicle registration tax on certain hybrid electric vehicles.
	135D. Repayment of amounts of vehicle registration tax on export of certain vehicles.
	135E. Proportionate payment of vehicle registration tax on certain vehicles temporarily brought into State.
	136. Authorisation of manufacturers, distributors and dealers and periodic payment of duty.
	136A. Authorisation of competent persons.
	137. Accountability for unregistered vehicles and converted vehicles.
	138. Appeals.
	139. Offences and penalties.
	140. Evidence.
	141. Regulations.
	142. Powers of officers.
	142A. Return of motor insurance particulars.
	143. Transitional provisions.
	144. Application of enactments.
	144A. Repeal and revocations.
	Chapter V Miscellaneous (ss. 145-163)
	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.

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AI Summary of Part II Customs and Excise (ss. 89-163)

Part II Customs and Excise (ss. 89-163)