Finance Act, 1993
|
Application of Article 5.2 of Council Directive No. 92/12/EEC. |
76.—The provisions of sections 109 to 111 of the Finance Act, 1992 , shall not apply to the movement of excisable products as defined in section 104 of the Finance Act, 1992 , where such movement takes place in accordance with the provisions of paragraph 2 of Article 5 of Council Directive No. 92/12/EEC of 25 February 1992* . | |