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Finance Act, 2001
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Application of enactments.

98.—(1) (a)  Subject to paragraph (b) and subsection (2), the provisions of the Customs Acts and of any instrument relating to duties of customs made under statute and not otherwise applied by this Part shall, with any necessary modifications, apply in relation to this Part, in respect of excisable products imported into the State, as they apply in relation to duties of customs.

(b)  Where there is a provision in this Part corresponding to a provision of the Customs Acts or of any instrument relating to duties of customs made under statute, the latter provision shall not apply.

(2) (a)  Subject to paragraph (b), the provisions of the statutes which relate to the duties of excise and the management of such duties and of any instrument relating to the duties of excise made under statute and not otherwise applied by this Part shall, with any necessary modifications, apply in relation to the provision of this Part in respect of excisable products produced in the State as they apply to duties of excise.

(b)  Where there is a provision in this Part corresponding to a provision of the statutes which relate to the duties of excise or of any instrument relating to the duties of excise made under statute, the latter provisions shall not apply.