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”. |