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Chapter 1 Alcohol Products Tax (ss. 73-86) |
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73. Interpretation (Chapter 1). |
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74. Qualification to meanings given to certain alcohol products. |
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75. Charging and rates. |
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76. Liability and payment. |
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77. Reliefs. |
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78. Repayment. |
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78A. Relief for small breweries. |
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78B. Certification of small producers |
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⚠ 78C. Relief for small producers of cider and perry |
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⚠ 78D. Relief for small producers of other fermented beverages. |
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79. Offences and penalties. |
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80. Amendments relative to penalties. |
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81. Regulations. |
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82. General provisions. |
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83. Repeals and revocations. |
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84. Continuity. |
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85. Care and management of alcohol products tax. |
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86. Commencement. |
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Chapter 2 Miscellaneous (ss. 87-111) |
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87. Amendment of section 97 (excisable products) of Finance Act 2001. |
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88. Amendment of section 109 (warehousing) of Finance Act 2001. |
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89. Amendment of Chapter 2 of Part 2 (Intra-Community movement) of Finance Act 2001. |
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90. Amendment of section 136 (entry and search of premises) of Finance Act 2001. |
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91. Rates of mineral oil tax. |
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92. Spirits. |
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93. Offences in relation to keeping, selling or delivering of unexcised spirits. |
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94. Amendment of section 102 (offences) of Finance Act 1999. |
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95. Amendment of section 103 (presumptions in certain proceedings) of Finance Act 1999. |
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96. Tobacco products. |
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97. Amendment of section 103 (payment) of Finance Act 2001. |
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98. Amendment of Chapter 1 (interpretation, liability and payment) of Part 2 of Finance Act 2001. |
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99. Administrative penalties for breach of provisions or regulations. |
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100. Delegation of powers, functions and duties of Commissioners. |
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101. Amendment of section 130 (interpretation) of Finance Act 1992. |
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102. Amendment of section 131 (registration of vehicles by Revenue Commissioners) of Finance Act 1992. |
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103. Amendment of section 132 (charge of excise duty) of Finance Act 1992. |
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104. Amendment of section 134 (permanent reliefs) of Finance Act 1992. |
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105. Amendment of section 135C (remission or repayment in respect of vehicle registration tax on certain hybrid electric vehicles) of Finance Act 1992. |
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106. Amendment of section 141 (regulations) of Finance Act 1992. |
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107. Gaming licences. |
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108. Amendment of section 43 (gaming machine licence duty) of Finance Act 1975. |
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109. Amendment of section 120 (interpretation (Chapter III) of Finance Act 1992. |
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110. Amendment of section 123 (rates of duty) of Finance Act 1992. |
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111. Time limits. |
