Finance Act, 1995

Amendment of section 111 (accompanying documents) of Finance Act, 1992.

100.— Section 111 of the Finance Act, 1992 , is hereby amended—

(a) in subsection (1), by the insertion of the following paragraphs after paragraph (i):

“(ia) from the State through another Member State to a place of destination in the State, and

(ib) to the State from another Member State in a case where exemption from excise duty applies under section 113 (1),”,

(b) by the insertion of the following subsection after subsection (2):

“(2A) (1) Where an authorised warehousekeeper dispatches excisable products to another Member State under a duty-suspension arrangement for delivery under any exemption provided for in paragraph 1 of Article 23 of the Directive, he or she shall ensure that, in addition to the accompanying document, a certificate (‘the exemption certificate’) is dispatched with and accompanies the said excisable products in the course of their delivery.”,

and

(c) in subsection (4), by the insertion of the following paragraph after paragraph (a):

“(aa) in relation to the exemption certificate, specifying the form of the certificate and providing for any necessary control requirements relating to its authentication, and”.