Finance Act, 1999

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.

¹ O.J. No. L316 of 31 October, 1992, p.12