1. Irish Tax Law
  2. Legislation (IE)
  3. Acts
  4. 1992
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  1. Finance Act, 1992 (No. 9)
  2. Part II Customs and Excise (ss. 89-163)
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Part II Customs and Excise (ss. 89-163)

Comparing proposed amendment...
Chapter I Excise Duty on Beer (ss. 89-102)
Repealed
 89. Interpretation (Chapter I).
Repealed
 90. Duty of excise on beer.
Repealed
 91. Exemptions from duty.
Repealed
 92. Remissions and repayments of duty.
Repealed
 93. Remission or repayment of certain duty chargeable before appointed day.
Repealed
 94. Revocation of brewer's licence and offence by brewer for sale.
Repealed
 95. Approval of persons and premises for the brewing, holding and packaging of beer without payment of duty.
Repealed
 96. Provision of facilities by warehousekeeper and powers of inspection, etc., of officers.
Repealed
 97. Treatment of excess or deficiency in stocks and fraudulent evasion of duty.
Repealed
 98. Regulations (Chapter I).
Repealed
 99. Offences (Chapter I).
Repealed
 100. Application of enactments (Chapter I).
Repealed
 101. Repeals and revocations (Chapter I).
Repealed
 102. Commencement (Chapter I).
Chapter II Implementation of Council Directive No.92/12/EEC. (ss. 103-119)
Repealed
 103. Interpretation (Chapter II).
Repealed
 104. Excisable products.
Repealed
 105. Warehousing.
Repealed
 106. Treatment of excisable products released for consumption in another Member State.
Repealed
 107. Provisions relating to vendors.
Repealed
 108. Tax representatives.
Repealed
 109. Movement of excisable products under a duty-suspension arrangement from the State to other Member States.
Repealed
 110. Movement of excisable products under a duty-suspension arrangement to the State from other Member States.
Repealed
 111. Accompanying documents.
Repealed
 112. Repayments of excise duty.
Repealed
 113. Exemptions.
Repealed
 114. Treatment of losses.
Repealed
 115. Power to stop vehicles and detain excisable products.
Repealed
 116. Powers of entry and inspection, etc. of officers.
Repealed
 116A. General mutual assistance.
Repealed
 116B. Mutual assistance for the recovery of claims.
Repealed
 117. Regulations (Chapter II).
Repealed
 118. Application of enactments (Chapter II).
Repealed
 119. Commencement (Chapter II).
Chapter III Amusement Machine Licence Duty (ss. 120-129)
In force
 120. Interpretation (Chapter III).
In force
 121. Waivers and exemptions.
In force
 122. Permit and licence procedure.
In force
 123. Rates of duty.
In force
 123A. Rates of duty on permits.
In force
 124. Prohibition on play without permit and licence.
In force
 125. Investigation, etc. by officers.
In force
 126. Penalties (Chapter III).
In force
 127. Forfeiture (Chapter III).
In force
 128. Regulations (Chapter III).
In force
 129. Applicability of excise statutes.
Chapter IV Registration and Taxation of Vehicles (ss. 130-144A)
In force
 130. Interpretation.
Deleted
 130A. Vehicle built up from chassis or monocoque or assembly.
Deleted
 130B. Delegation of certain powers of the Revenue Commissioners.
In force
 131. Registration of vehicles by Revenue Commissioners.
Deleted
 131A. Evidence of computer stored records in court proceedings.
In force
 132. Charge of excise duty.
In force
 133. Chargeable value.
In force
 134. Permanent reliefs.
In force
 135. Temporary exemption from registration.
In force
 135A. Special purpose vehicles.
In force
 135B. Repayment of amounts in respect of vehicle registration tax in certain cases.
Deleted
 135BA. Repayment of amounts of vehicle registration tax in respect of the registration of certain new vehicles.
In force
 135C. Remission or repayment in respect of vehicle registration tax on certain hybrid electric vehicles.
In force
 135D. Repayment of amounts of vehicle registration tax on export of certain vehicles.
In force
 135E. Proportionate payment of vehicle registration tax on certain vehicles temporarily brought into State.
In force
 136. Authorisation of manufacturers, distributors and dealers and periodic payment of duty.
In force
 136A. Authorisation of competent persons.
In force
 137. Accountability for unregistered vehicles and converted vehicles.
Repealed
 138. Appeals.
In force
 139. Offences and penalties.
In force
 140. Evidence.
In force
 141. Regulations.
Deleted
 142. Powers of officers.
In force
 142A. Return of motor insurance particulars.
In force
 143. Transitional provisions.
In force
 144. Application of enactments.
In force
 144A. Repeal and revocations.
Chapter V Miscellaneous (ss. 145-163)
In force
 145. Interpretation (Chapter V).
In force
 146. Tobacco products.
In force
 147. Cider and perry.
In force
 148. Televisions.
In force
 149. Video players.
Repealed
 150. Hydrocarbons.
In force
 151. Motor vehicles.
In force
 152. Termination of excise duties on table waters and table waters manufacturer's licence.
In force
 153. Termination of excise duty on match manufacturer's licence.
In force
 154. Increase of duties on certain intoxicating liquor licences.
In force
 155. Spirits retailers' on-licences.
In force
 156. Amendment of section 49 (grant of licences and date of expiration of licences) of Finance (1909-10) Act, 1910.
In force
 157. Increase of duties on public dancing licence, occasional licence, special exemption order and authorisation to a club.
Repealed
 158. Increase of duties on hydrocarbon vendors' licences.
Repealed
 159. Increase of duties on registration of firearms dealers.
In force
 160. Increase of duties on certain other licences, etc.
In force
 161. Increase of duty on registration of clubs.
Repealed
 162. Restriction of section 29 (provisions in relation to customs, customs duties and EEC levies) of Finance Act, 1978.
In force
 163. Amendment of Finance (Excise Duties) (Vehicles) Act, 1952.
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