Chapter 1 of Part 2 of the Finance Act 2001 is amended -
(a) by substituting the following for section 99:
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"Liability of persons. |
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99.— (1) An authorised warehouse-keeper is liable for payment of the excise duty on excisable products released from a tax warehouse by such authorised warehousekeeper— |
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(a) for consumption, or |
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(b) for delivery under a suspension arrangement. |
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(2) The liability under subsection (1)(b) is fully or partly discharged where, and to the extent that, the excisable products have been (as the case may be)— |
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(a) received by another tax warehouse in the State, |
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(b) received by a person or trader, referred to in section 115(2), or |
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(c) exported from the Community, |
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and evidence to that effect is received within the prescribed time and in the prescribed manner. |
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(3) A registered trader or a non-registered trader is liable for payment of excise duty on excisable products received by such a trader under a suspension arrangement, and |