1. Irish Tax Law
  2. Legislation (IE)
  3. Acts
  4. 2003
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  1. Finance Act 2003 (No. 3)
  2. Part 2 Excise (ss. 73-111)
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Part 2 Excise (ss. 73-111)

Comparing proposed amendment...
Chapter 1 Alcohol Products Tax (ss. 73-86)
In force
 73. Interpretation (Chapter 1).
In force
 74. Qualification to meanings given to certain alcohol products.
In force
 75. Charging and rates.
In force
 76. Liability and payment.
In force
 77. Reliefs.
In force
 78. Repayment.
In force
 78A. Relief for small breweries.
In force
 78B. Certification of small producers
In force
 78C. Relief for small producers of cider and perry
Not yet in force
 78D. Relief for small producers of other fermented beverages.
In force
 79. Offences and penalties.
Repealed
 80. Amendments relative to penalties.
In force
 81. Regulations.
Deleted
 82. General provisions.
In force
 83. Repeals and revocations.
In force
 84. Continuity.
In force
 85. Care and management of alcohol products tax.
In force
 86. Commencement.
Chapter 2 Miscellaneous (ss. 87-111)
In force
 87. Amendment of section 97 (excisable products) of Finance Act 2001.
In force
 88. Amendment of section 109 (warehousing) of Finance Act 2001.
In force
 89. Amendment of Chapter 2 of Part 2 (Intra-Community movement) of Finance Act 2001.
In force
 90. Amendment of section 136 (entry and search of premises) of Finance Act 2001.
In force
 91. Rates of mineral oil tax.
In force
 92. Spirits.
Repealed
 93. Offences in relation to keeping, selling or delivering of unexcised spirits.
In force
 94. Amendment of section 102 (offences) of Finance Act 1999.
In force
 95. Amendment of section 103 (presumptions in certain proceedings) of Finance Act 1999.
In force
 96. Tobacco products.
In force
 97. Amendment of section 103 (payment) of Finance Act 2001.
In force
 98. Amendment of Chapter 1 (interpretation, liability and payment) of Part 2 of Finance Act 2001.
In force
 99. Administrative penalties for breach of provisions or regulations.
In force
 100. Delegation of powers, functions and duties of Commissioners.
In force
 101. Amendment of section 130 (interpretation) of Finance Act 1992.
In force
 102. Amendment of section 131 (registration of vehicles by Revenue Commissioners) of Finance Act 1992.
In force
 103. Amendment of section 132 (charge of excise duty) of Finance Act 1992.
In force
 104. Amendment of section 134 (permanent reliefs) of Finance Act 1992.
In force
 105. Amendment of section 135C (remission or repayment in respect of vehicle registration tax on certain hybrid electric vehicles) of Finance Act 1992.
In force
 106. Amendment of section 141 (regulations) of Finance Act 1992.
In force
 107. Gaming licences.
In force
 108. Amendment of section 43 (gaming machine licence duty) of Finance Act 1975.
In force
 109. Amendment of section 120 (interpretation (Chapter III) of Finance Act 1992.
In force
 110. Amendment of section 123 (rates of duty) of Finance Act 1992.
In force
 111. Time limits.
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