1. Irish Financial Services Law
  2. Legislation (IE)
  3. Acts
  4. 2001
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  1. Finance Act, 2001 (No. 7)
  2. Part 2 Excise (ss. 96-153)
  3. Consolidation and Modernisation of General Excise Law (ss. 96-153)
  4. Chapter 2B Intra-European Union Movement of Duty-Paid Excisable Products (ss. 109Q-109Y)
  5. 109S. Member State territories, exceptional arrangements (Chapter 2B).
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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 31 December 2020 - onwards
  Version 2 of 2    

109S. Member State territories, exceptional arrangements (Chapter 2B).

Without prejudice to the definition of "European Union" in section 96, a consignment to or from -

(a) the Principality of Monaco shall be treated as a consignment to or from France,

(b) San Marino shall be treated as a consignment to or from Italy,

(c) the United Kingdom Sovereign Base Areas of Akrotiri and Dhekelia shall be treated as a consignment to or from Cyprus,

(d) [deleted]

(e) Jungholz and Mittelberg (Kleines Walsertal) shall be treated as a consignment to or from Germany.

Comparing proposed amendment...
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