Finance Act 2021
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Amendment of Chapter 1 of Part 2 of Finance Act 2003 (alcohol products tax) | ||
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43. The Finance Act 2003 is amended— | ||
(a) in section 73, in subsection (1)— | ||
(i) by the deletion of the definition of “CN Code”, and | ||
(ii) by the substitution of the following definition for the definition of “Directive”: | ||
“ ‘Directive’ means Council Directive 92/83/EEC of 19 October 199226 , as amended by Council Directive (EU) 2020/1151 of 29 July 202027 ;”, | ||
(b) in section 77— | ||
(i) by the substitution of the following paragraph for paragraph (c): | ||
“(c) to have been used as part of the manufacturing process of any product not for human consumption, where the alcohol has been denatured in accordance with the requirements of any Member State applicable to that use, and such denatured alcohol— | ||
(i) has been incorporated into the product concerned, or | ||
(ii) is used for maintenance and cleaning of the manufacturing equipment used for the manufacturing process concerned,”, | ||
and | ||
(ii) by the substitution of the following paragraph for paragraph (d): | ||
“(d) to have been completely denatured in accordance with the requirements of another Member State, where it has been released for consumption, where such requirements have been notified to the European Commission and accepted in accordance with paragraphs 3 and 4 of Article 27 of the Directive,”, | ||
and | ||
(c) by the insertion of the following section after section 78A: | ||
“Certification of small producers | ||
78B. (1) A producer of alcohol products established in the State— | ||
(a) availing of relief under section 78A in the State, or | ||
(b) availing of reduced rates of duty in accordance with Article 4, 9a, 13a, 18a or 22 of the Directive in another Member State, | ||
shall, in accordance with such conditions as the Commissioners may prescribe, provide declarations as to— | ||
(i) the compliance of the producer with the criteria set out in Article 4, 9a, 13a, 18a or 22 of the Directive, as may be applicable, and | ||
(ii) the total annual production of the producer in the previous year. | ||
(2) A consignor of alcoholic products referred to in subsection (1) shall ensure that the declarations referred to in that subsection are made in the electronic administrative document (within the meaning of Chapter 2A of Part 2 of the Finance Act 2001 ) or the simplified accompanying document (within the meaning of Part 2 of the Finance Act 2001 ), as the case may be, relating to the consignment of those products.”. | ||