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)
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Part 2 Excise (ss. 96-153)

Comparing proposed amendment...
Consolidation and Modernisation of General Excise Law (ss. 96-153)
Chapter 1 Interpretation, Liability and Payment (ss. 96-109A)
In force
 96. Interpretation (Part 2).
In force
 97. Excisable products (Part 2).
Amended
 98. Importation from outside territory of European Union
In force
 98A. Release for consumption.
In force
 98B. Chargeability of excisable products released for consumption
In force
 99. Liability of persons.
In force
 99A. Assessment of excise duty payable.
In force
 99AA. Estimation of excise duty due.
In force
 99AB. Time limits.
In force
 99B. Penalty for deliberately or carelessly making incorrect returns, etc.
In force
 99C. Penalty for deliberately or carelessly making incorrect returns or failing to make certain returns, etc.
Deleted
 100. Duties to apply to excisable products released for consumption in another Member State.
In force
 101. All excisable products are liable for all liabilities, penalties and forfeitures of a warehousekeeper.
Deleted
 102. Treatment of excisable products released for consumption.
In force
 103. Payment.
In force
 104. Reliefs.
Deleted
 105. Repayments.
Deleted
 105A. Underpayments.
In force
 105B. Repayment of overpaid duty.
In force
 105BA. Unjust enrichment.
Deleted
 105C. Period for repayment claims.
In force
 105D. Interest on repayment of duty.
Deleted
 106. Remission of losses.
Repealed
 107. General mutual assistance.
Repealed
 108. Mutual assistance for the recovery of claims.
In force
 108A. Warehousing.
In force
 109. Authorisation of warehouse-keepers and approval of tax warehouses.
In force
 109A. Authorisation of registered consignors.
Chapter 2A Intra-European Union Movement under a Suspension Arrangement (ss. 109B-109P)
In force
 109B. Interpretation (Chapter 2A).
In force
 109C. Product scope (Chapter 2A).
In force
 109D. Member State territories, exceptional arrangements (Chapter 2A).
In force
 109E. Consignments to another Member State under a suspension arrangement.
In force
 109F. Consignment to consignee in another Member State under computerised system.
In force
 109G. Consignment to place of exportation in another Member State under computerised system.
In force
 109H. Cancellation or amendment of electronic administrative document.
In force
 109I. Consignment to another Member State where computerised system is unavailable.
In force
 109IA. Authorisation of registered consignees.
In force
 109J. Consignments to the State under suspension arrangement.
In force
 109K. Completion of consignment.
In force
 109L. Report of receipt.
In force
 109M. Report of export.
In force
 109N. Confirmation of receipt and export by alternative means.
In force
 109O. Exceptional procedures.
Deleted
 109P. Transitional arrangements.
Chapter 2B Intra-European Union Movement of Duty-Paid Excisable Products (ss. 109Q-109Y)
In force
 109Q. Interpretation (Chapter 2B).
In force
 109R. Product scope (Chapter 2B).
In force
 109RA. Movement of excisable products for commercial purposes
In force
 109S. Member State territories, exceptional arrangements (Chapter 2B).
In force
 109SA. Consignment of excisable products, duty-paid in the State, to another Member State for commercial purposes
In force
 109SB. Consignment to the State of excisable products released for consumption in another Member State for commercial purposes
In force
 109SC. Report of receipt of duty-paid consignment
Repealed
 109T. Consignment to the State of excisable products released for consumption in another Member State.
In force
 109TA. Consignment to the State where computerised system is unavailable
In force
 109U. Distance selling from another Member State.
Repealed
 109V. Consignment of excisable products, duty-paid in the State, to another Member State.
In force
 109VA. Unavailability of the computerised system to a certified consignor in the State
In force
 109W. Distance selling to another Member State.
In force
 109X. Additional requirements.
In force
 109Y. Transitional arrangements
Chapter 2 Intra-Community Movement (ss. 110-117)
Deleted
 110. Scope (Chapter 2).
Deleted
 111. Treatment of excisable products released for consumption in another Member State.
Deleted
 112. Provisions relating to vendors.
Deleted
 113. Tax representatives.
Deleted
 114. Application of Article 5.2 of Council Directive No. 92/12/EEC.
Deleted
 115. Movement of excisable products under a suspension arrangement from the State to other Member States.
Deleted
 116. Movement of excisable products under a suspension arrangement to the State from other Member States.
Deleted
 117. Accompanying documents.
Chapter 3 Offences, Penalties and Proceedings (ss. 118-132)
Deleted
 118. Interpretation (Chapter 3).
In force
 119. Evasion of excise duty.
In force
 120. Amendment of section 34 (amendments relative to penalties) of Finance Act, 1963.
In force
 121. Offences generally.
In force
 122. Offences in relation to false returns, claims etc.
In force
 123. Resisting, obstructing, giving false information.
In force
 124. Penalty.
In force
 124A. Administrative penalties for breach of provisions or regulations.
In force
 125. Forfeiture.
In force
 125A. Forfeiture of alcohol products on unlicensed premises.
In force
 126. Proceedings in relation to offences.
In force
 127. Notice of claim.
In force
 128. Proceedings for condemnation by court.
In force
 129. Damages.
In force
 130. Mitigation.
In force
 131. Presumptions.
Deleted
 132. False evidence, punishment as for perjury.
Chapter 4 Powers of Officers (ss. 133-144A)
In force
 133. Interpretation (Chapter 4).
In force
 134. Power to stop vehicles.
In force
 135. Power to examine and search vehicles and to take samples.
In force
 136. Entry and search of premises.
In force
 136A. Power to stop, question and search for intraCommunity baggage.
Deleted
 137. General provision concerning samples.
In force
 137A. Substitute fuels.
In force
 138. Powers of officers in respect of certain tobacco products.
In force
 139. Power of arrest and detention of persons.
In force
 139A. Excise: designation of secure premises for keeping of detained or seized goods.
In force
 140. Detention of goods and vehicles.
In force
 141. Seizure of goods and vehicles.
In force
 142. Notice of seizure.
Deleted
 143. Notice of claim.
In force
 144. Power to deal with seizures, before and after condemnation.
In force
 144A. Delegation of powers, functions and duties of Commissioners.
Chapter 5 Miscellaneous (ss. 145-153)
In force
 145. Appeals to Commissioners.
In force
 146. Appeals to Appeal Commissioners.
Deleted
 147. Payment of duty pending appeal.
In force
 148. Exclusion of criminal matters.
In force
 149. Repeals and revocations (Part 2).
In force
 150. Saver.
In force
 151. Continuity.
In force
 152. Commencement.
In force
 153. Regulations.
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