Finance Act, 2001

• Permanent Page URL

PART 2

Excise

Consolidation and Modernisation of General Excise Law

Chapter 1

Interpretation, Liability and Payment

Interpretation (Part 2).

96.—In this Part, except where the context otherwise requires or where otherwise provided—

“Appeal Commissioners” has the meaning assigned to it by section 850 of the Taxes Consolidation Act, 1997 ;

“authorised warehousekeeper” means a person authorised by the Commissioners to produce, process, hold, receive or dispatch in the course of his or her business, excisable products as defined in section 97 under a suspension arrangement;

“Commissioners” means the Revenue Commissioners;

“Community” means the territory of the Community as defined by the Treaty establishing the European Community and, in particular, Article 299 of that Treaty except for the following national territories:

(a) in the case of Germany, the Island of Heligoland and the territory of Büsingen,

(b) in the case of Italy, Livigno, Campione d'Italia and the Italian waters of Lake Lugano,

(c) in the case of the United Kingdom, the Channel Islands,

(d) in the case of Greece, Mount Athos,

(e) in the case of Spain, the Canary Islands, Ceuta and Melilla,

(f) in the case of France, the overseas Departments of the Republic, and

(g) in the case of Finland, the \?\land Islands,

and, for the purposes of this Part, transactions originating in or intended for one of the following national territories are to be treated as originating in or intended for—

(a) France, in the case of the Principality of Monaco;

(b) Germany, in the case of Jungholz and Mittelberg (Kleines Walsertal);

(c) the United Kingdom, in the case of the Isle of Man;

(d) Italy, in the case of San Marino;

“Directive” means Council Directive No. 92/12/EEC of 25 February 1992¹ ;

“duty document” has the meaning assigned to it by section 115 (2)(c);

“exemption certificate” has the meaning assigned to it by section 117 (3);

“free warehouse” has the same meaning as it has in Article 166 of Council Regulation (EEC) No. 2913/92 of 12 October 1992² ;

“free zone” has the same meaning as it has in Article 166 of Council Regulation (EEC) No. 2913/92 of 12 October 1992;

“information” includes any representation of fact, whether in legible form or otherwise;

“Member State” means a Member State of the Community;

“mineral oil” shall be construed in accordance with paragraphs (g) and (h) of section 97 (1);

“non-registered trader” means a person other than an authorised warehousekeeper or registered trader who may, in the course of his or her business, occasionally receive excisable products from another Member State, subject to compliance with conditions imposed by the Commissioners, under a suspension arrangement;

“non-State vendor” means a person who has his or her place of business in another Member State and who is authorised by the competent authorities of that Member State to sell excisable products which have already been released for consumption in that Member State to private individuals resident in the State for their own personal use, and who dispatches or transports such products directly or indirectly to such persons resident in the State;

“officer”, except in Chapter 4, means an officer of the Commissioners;

“Order of 1975” means the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 ( S.I. No. 307 of 1975 );

“prescribed” means specified in, or determined in accordance with, regulations made by the Commissioners;

“records” means any books, accounts, documents or other recorded information including information in a computer or in other non-legible form;

“registered trader” means a person other than an authorised warehousekeeper, who is authorised by the Commissioners to receive, in the course of business, excisable products from another Member State under a suspension arrangement;

“release for consumption” means—

(a) any departure, including irregular departure, from a suspension arrangement,

(b) any manufacture, including irregular manufacture, of excisable products outside a suspension arrangement, or

(c) any importation of excisable products, including irregular importation, where such excisable products have not been placed under a suspension arrangement;

“small wine producer” means a person in another Member State who produces on average less than 1,000 hectolitres of wine per year and who is exempted by the competent authorities of that Member State under Article 29 of the Directive from the requirements of Titles II and III of the Directive;

“spirits” has the same meaning as it has in paragraph (a) of section 97 (1);

“State vendor” means a person who is established in the State and who is authorised by the Commissioners to sell excisable products, which have already been released for consumption in the State, for the personal use of private individuals resident in other Member States, and who dispatches or transports such products, directly or indirectly, to such persons in other Member States;

“suspension arrangement” means an arrangement under which excisable products are produced, processed, held or moved, excise duty being suspended;

“tax representative” means a person, established in the State, who is authorised by the Commissioners to act in the State as an agent on behalf of persons delivering excisable products from another Member State;

“tax warehouse” means a premises or place approved by the Commissioners, where excisable products are produced, processed, held, received or dispatched under a suspension arrangement by an authorised warehousekeeper in the course of business;

“tobacco products” has the same meaning as it has in paragraph (f) of section 97 (1);

“vehicle” means a mechanically propelled vehicle or any other conveyance;

“wine” has the same meaning as it has in paragraph (b) of section 97 (1).

¹ O.J. No. L76 of 23 March, 1992, p.1

² O.J. No. L302 of 19 October, 1992, p.32