Finance Act, 1992
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Chapter II Implementation of Council Directive No.92/12/EEC. | ||
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Interpretation (Chapter II). |
103.—(1) In this Chapter— | |
“authorised warehousekeeper” means a person authorised by the Revenue Commissioners to produce, process, hold, receive or dispatch in the course of his business, excisable products as defined in section 104 under a duty-suspension arrangement; | ||
“Commissioners” means the Revenue Commissioners; | ||
“Community” means the territory of the Community as defined by the Treaty establishing the European Economic Community and, in particular, Article 227 thereof except for the following national territories: | ||
(a) in the case of Germany, the Island of Heligoland and the territory of Büsingen, | ||
(b) in the case of Italy, Livigno, Campione d'Italia and the Italian waters of Lake Lugano, | ||
(c) in the case of Spain, the Canary Islands, Ceuta and Melilla, and | ||
(d) in the case of France, the overseas Departments of the Republic; | ||
“the Directive” means Council Directive No. 92/12/EEC of 25th February 1992* ; | ||
“duty-suspension arrangement” means an arrangement under which excisable products are produced, processed, held or moved, excise duty being suspended; | ||
“information” includes any representation of fact, whether in words or otherwise; | ||
“information in a non-legible form” includes information on microfilm, microfiche, magnetic tape or disc; | ||
“Member State” means a Member State of the Community; | ||
“non-registered trader” means a person other than an authorised warehousekeeper or registered trader who may, in the course of his business, occasionally receive excisable products from another Member State, subject to compliance with conditions imposed by the Commissioners, under a duty-suspension arrangement; | ||
“non-State vendor” means a person who has his place of business in another Member State and who is authorised by the authorities of that Member State to sell excisable products which have already been released for consumption in that Member State to persons resident in the State, and who dispatches or transports such products directly or indirectly to such persons resident in the State; | ||
“officer” means an officer of the Commissioners; | ||
“the Order of 1975” means the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 ( S.I. No. 307 of 1975 ); | ||
“prescribed” means specified in, or determined in accordance with, regulations made by the Commissioners under section 117 ; | ||
“records” includes information in a non-legible form; | ||
“registered trader” means a person other than an authorised warehousekeeper, who is authorised by the Commissioners to receive, in the course of his business, excisable products from another Member State under a duty-suspension arrangement; | ||
“State vendor” means a person who is established in the State and who is authorised by the Commissioners to sell excisable products which have already been released for consumption in the State to persons resident in other Member States, and who dispatches or transports such products directly or indirectly, to such persons in other Member States; | ||
“tax representative” means a person, established in the State, who is authorised by the Commissioners to act in the State as an agent on behalf of persons delivering excisable products from another Member State; | ||
“tax warehouse” means a premises or place approved by the Commissioners, where excisable products are produced, processed, held, received or dispatched under a duty-suspension arrangement by an authorised warehousekeeper in the course of his business. | ||
(2) In this Chapter, transactions originating in or intended for one of the following national territories are to be treated as originating in or intended for— | ||
(a) France, in the case of the Principality of Monaco; | ||
(b) Germany, in the case of Jungholz and Mittelberg (Kleines Walsertal); | ||
(c) the United Kingdom, in the case of the Isle of Man; | ||
(d) Italy, in the case of San Marino. | ||