Finance Act, 1992
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Restriction of section 29 (provisions in relation to customs, customs duties and EEC levies) of Finance Act, 1978. |
162.—(1) For the purposes of section 29 of the Finance Act, 1978 , references to “levy” shall be construed so as not to include monetary compensatory amounts chargeable on goods exported from the State to any state which is not a member of the European Communities. | |
(2) In this section “monetary compensatory amounts” means the system of monetary compensatory amounts governed by Council Regulation (EEC) No. 1677/85 of 11 June 1985* , or by any subsequent Council Regulation to the like effect. | ||