Finance Act 2015



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

43. (1) Chapter 1 of Part 2 of the Finance Act 2003 is amended—

(a) in section 73 in the definition of “counterfeit goods” by substituting “Regulation (EU) No. 608/2013 of the European Parliament and of the Council of 12 June 201326 ” for “Council Regulation (EC) No. 1383/2003 of 22 July 200327 ”, and

(b) in section 78A by substituting the following for subsection (2):

“(2) Relief under subsection (1) shall be granted by the Commissioners either by means of remission or repayment.”.

(2) Subsection (1)(b) comes into operation on such day as the Minister for Finance may appoint by order.

26OJ No. L181, 29.6.2013, p.15

27OJ No. L196, 2.8.2003, p.7