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.",