(1) In this section -
"Act of 1993" means the Finance Act, 1993.
(2) Chapter III of Part II of the Act of 1993 is amended -
(a) by the substitution of the following for section 74, as amended by section 81 of the Finance Act, 1996:
"Deferment of duty on beer.
74. The Revenue Commissioners may, subject to compliance with such conditions for securing payment of the duty as they may think fit to impose, permit payment of the duty imposed by section 90 of the Finance Act, 1992, to be deferred to a day not later than the last day of the month succeeding the month in which the duty is payable.",
and
(b) by the substitution of the following for subsection (3) of section 75:
"(3) The Revenue Commissioners may, subject to compliance with such conditions for securing payment of the duty as they may think fit to impose, permit payment of the duty imposed by paragraph 6(2) of the Order of 1975, to be deferred to a day not later than the last day of the month succeeding the month in which th