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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2023 - onwards
Version 2 of 2

48. Amendment of Chapter 1 of Part 2 of Finance Act 2003 (alcohol products tax)

(1) The Finance Act 2003 is amended -

(a) in section 78A -

(i) in subsection (1)(a), by the substitution of "75,000 hectolitres" for "50,000 hectolitres",

(ii) in subsection (3)(b)(ii), by the substitution of "150,000 hectolitres" for "100,000 hectolitres", and

(iii) in subsection (4)(b), by the substitution of "75,000 hectolitres" for "50,000 hectolitres",

(b) in section 78B, by the substitution of the following subsection for subsection (1):

"(1) A producer of alcohol products established in the State availing of reduced rates of duty in accordance with Article 4, 9a, 13a, 18a or 22 of the Directive in another Member State shall, in accordance with such conditions as the Commissioners may prescribe, provide declarations as to -

(a) the compliance of the producer with the criteria set out in Article 4, 9a, 13a, 18a or 22 of the Directive, as may be applicable, and

(b) the total annual production of the producer in the previous year.",

and