Finance Act 2012

Amendment of Chapter 1 (alcohol products tax) of Part 2 of Finance Act 2003.

75.— Chapter 1 of Part 2 of the Finance Act 2003 is amended—

(a) in section 73(1) by substituting the following for the definition of “illicit alcohol product”:

“ ‘illicit alcohol product’ means any alcohol product—

(a) that has, contrary to the requirements of section 108A of the Finance Act 2001 , been produced or processed in the State, otherwise than in a tax warehouse, or

(b) that is counterfeit goods;”,

(b) in section 75 by substituting the following for subsection (1):

“(1) Subject to the provisions of this Chapter and any regulations made under it, a duty of excise, to be known as alcohol products tax, shall be charged, levied and paid, at the rates specified in Schedule 2, on all alcohol products—

(a) released for consumption in the State, or

(b) released for consumption in another Member State and brought into the State.

(1A) Subsection (1)(b) does not apply to any alcohol products that have been released for consumption in another Member State and which are held on board a ship or aircraft making a sea crossing between another Member State and the State, where such alcohol products are not available for sale or supply while the ship or aircraft is within the territory of the State.”,

(c) in section 77(1) by inserting the following after paragraph (a):

“(aa) to be delivered for shipment for use as stores on board a ship or aircraft on a journey from a place in the State to a place outside the State,”,

(d) in section 78(3) by substituting the following for paragraph (b):

“(b) Except where the Commissioners may, in any particular case, allow, a repayment claim shall be made within 6 months following the end of the period referred to in paragraph (a).”,

(e) in section 79(1) by substituting “It is an offence under this subsection” for “Except where subsection (2), (3) or (5) applies, it is an offence under this subsection”,

(f) in section 79 by deleting subsections (3) and (4),

(g) in section 79(5) by substituting the following for paragraph (d):

“(d) to keep prohibited goods on any premises or other land or on any vehicle, or”,

and

(h) by deleting section 82.