Finance Act, 1998
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Amendment of section 111 (accompanying documents) of Finance Act, 1992 . |
96.—Section 111 (as amended by Regulation 11 of the European Communities (Customs and Excise) Regulations, 1992 ( S.I. No. 394 of 1992 ) and by section 100 of the Finance Act, 1995 ) of the Finance Act, 1992 , is hereby amended— | |
(a) by the substitution of the following subsection for subsection (1): | ||
“(1) With the exception of excisable products— | ||
(a) referred to in subsection (2) of section 106, and | ||
(b) dispatched or transported by or on behalf of a State vendor or a non-State vendor in accordance with the provisions of section 107, | ||
excisable products, in the course of delivery— | ||
(i) from another Member State to any person in the State, | ||
(ii) from any person in the State to any person in another Member State, | ||
(iii) from the State through another Member State to a place of destination in the State, | ||
(iv) through the State from another Member State to a place of destination in that Member State, | ||
(v) from one Member State through the State to another Member State, | ||
(vi) to the State from another Member State in a case where exemption from excise duty applies under section 113(1), and | ||
(vii) from the State to another Member State under any exemption provided for in paragraph 1 of Article 23 of the Directive, | ||
shall, at all times while within the State during the course of such delivery, be accompanied by a document (in this Chapter referred to as ‘an accompanying document’).”, | ||
and | ||
(b) by the insertion after subsection (2A) (inserted by the Finance Act, 1995 ) of the following subsection: | ||
“(2B) Where excisable products are dispatched under a duty-suspension arrangement for delivery to a person in the State in a case where exemption from excise duty applies under subsection (1) of section 113, such person shall take all reasonable steps to ensure that, in addition to the accompanying document, a certificate (to be known as ‘the exemption certificate’) is dispatched with and accompanies the said excisable products in the course of their delivery.”. |