Finance Act, 1984

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Provisions relating to excise duties on motor vehicles, televisions and gramophone records.

75.—(1) In this section—

“the Order of 1979” means the Imposition of Duties (No. 236) (Excise Duties on Motor Vehicles, Televisions and Gramophone Records) Order, 1979 (S.I. No. 57 of 1979);

“dutiable goods” has the same meaning as it has in the Order of 1979.

(2) (a) The Revenue Commissioners may make regulations for the purpose of giving full effect to the provisions of the Order of 1979.

(b) In particular, but without prejudice to the generality of paragraph (a), regulations under this subsection may—

(i) prescribe the method of charging, securing and collecting the duties imposed by paragraphs 4 and 5 of the Order of 1979,

(ii) govern the importation, manufacture, storage, warehousing and exportation of dutiable goods and articles and materials for use in the manufacture thereof,

(iii) require a person liable to pay either of the duties imposed by paragraphs 4 and 5 of the Order of 1979 to keep in a specified manner, and to preserve for a specified period, such records and accounts relating to the importation, receipt, manufacture, sale and delivery of dutiable goods, or articles and materials for use in the manufacture thereof, as may be specified and to allow an officer of Customs and Excise to inspect and take copies of or extracts from such records and accounts and any other books and documents kept by him relating to any of the matters aforesaid,

(iv) require a manufacturer of dutiable goods to make proper entry with the proper officer of Customs and Excise of all premises intended to be used by him in the carrying on of his business as such manufacturer and provide for the method of such entry with the said officer,

(v) provide for the approval by the Revenue Commissioners of premises to be used by a manufacturer of dutiable goods for the receipt, storage, manufacture, or delivery of such goods or articles or materials for use in the manufacture thereof and for the compliance, as respects the premises, by the said manufacturer with such conditions as may be specified in writing by an officer of the Revenue Commissioners,

(vi) require a person liable to pay either of the duties imposed by paragraphs 4 and 5 of the Order of 1979 to furnish at such times and in such form as may be specified such information and returns as may be specified in relation to such matters as may be specified,

(vii) make provision for the issue of certificates, in such form as may be specified, in relation to motor vehicles liable to the duty imposed by paragraph 4 of the Order of 1979.

(3) An officer of Customs and Excise may, at all reasonable times, enter premises on which the manufacture of dutiable goods is reasonably believed by the officer to be carried on or on which dutiable goods, or books or other documents relating to the manufacture or storage of such goods, are reasonably believed by such officer to be stored or kept and may there make such search and investigation as the officer shall think proper and may inspect and take copies of or extracts from any books or other documents there found reasonably believed by the officer to relate to the manufacture of dutiable goods.

(4) Section 3 of the Excise Act, 1848 , shall apply in relation to the duties imposed by paragraphs 4 and 5 of the Order of 1979 with the modification that “three years” shall be substituted for “six calendar months”.

(5) Where a motor vehicle liable to the duty imposed by paragraph 4 of the Order of 1979 is imported into the State, or is delivered within the meaning of that Order, an officer of Customs and Excise may, at any time within three years after such importation or delivery, as the case may be, require any person to whom that vehicle has been sold or otherwise disposed of (as the case may be) to do either or both of the following things, that is to say:

(a) to furnish to such officer, within such time and in such form and manner as is specified by such officer, all such information in relation to such vehicle as is reasonably required by such officer and is in the possession or procurement of such person;

(b) within such time as is specified by such officer, to produce to such officer and permit him to inspect and take copies of or extracts from all such books and documents relating to such vehicle as are reasonably required by such officer and are in the possession, custody or procurement of such person.

(6) Any person who resists, obstructs or impedes an officer of Customs and Excise in the exercise of any power conferred on him by this section shall be guilty of an offence and shall be liable on summary conviction to an excise penalty of £500.

(7) A person who contravenes or fails to comply with any of the provisions of the Order of 1979 or of regulations under subsection (2), or who fails or refuses to do anything which he is required under subsection (5) by an officer of Customs and Excise to do, shall, without prejudice to any other penalty to which he may be liable, be guilty of an offence and shall be liable on summary conviction to a penalty, under the law relating to customs or the law relating to excise (as the case may be), of £1,000, and any goods in respect of which the offence was committed shall be liable to forfeiture.

(8) (a) Paragraph 21 of the Order of 1979 is hereby revoked.

(b) Paragraph 24 (1) of the Order of 1979 is hereby amended by the deletion of “and paragraph 21 of this Order”.

(c) The reference to subparagraph (2) of paragraph 21 of the Order of 1979 in paragraphs 4, 5 and 7 of that Order shall be construed as a reference to subsection (2) and the reference to the said paragraph 21 in paragraph 24 (2) of that Order shall be construed as a reference to subsection (4).

(9) (a) In this subsection “continuous seat” includes two or more separate seats which are divided by such means as to allow such seats to be used as one continuous seat.

(b) For the purposes of the duty of excise on motor vehicles imposed by paragraph 4 of the Order of 1979, a motor vehicle shall not be deemed to be designed, constructed or adapted for the carriage of more than sixteen persons (inclusive of the driver) unless it has seating accommodation, calculated as follows, for more than sixteen persons:

(i) each separate seat which is fitted as a permanent fixture to the vehicle and on which a person could be seated, allowing a width of sixteen inches measured lengthwise on the front of the seat for such person, shall be reckoned as accommodating one person;

(ii) each continuous seat fitted as a permanent fixture to the vehicle shall be reckoned as accommodating the number of persons who could be seated on such seat, allowing a width of sixteen inches measured lengthwise on the front of each such seat for each person.

(c) Where the total seating accommodation of a vehicle calculated under this subsection consists of a whole number and a fraction, the fraction shall be disregarded.