1. Irish Tax Law
  2. Legislation (IE)
  3. Acts
  4. 2002
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  1. Finance Act, 2002 (No. 5)
  2. Part 2 Excise (ss. 64-97)
  3. Chapter 1 Consolidation and Modernisation of Betting Duties Law (ss. 64-83)
  4. 66D. Payment arrangements for excise duty payable under section 66.
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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 15 April 2015 - onwards
    Version 1 of 1    

66D. Payment arrangements for excise duty payable under section 66.

(1) The excise duty payable under section 66 on the registration or renewal of the registration of a premises shall, at the option of the person referred to under section 66(2), be paid -

(a) in full at the time of the registration or renewal of the registration, or

(b) subject to subsection (2), in two equal instalments as follows:

(i) the first instalment at the time of the registration or renewal of the registration, and

(ii) the second instalment on or before 30 November next following the registration or renewal of registration.

(2) Where the period between the date of registration of the premises concerned and the date on which it falls due for renewal is one year or less, the excise duty payable under section 66 shall be paid in full at the time of the registration.

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