54. Amendment of Chapter 1 of Part 2 of, and Schedule 2 to, Finance Act 2003 (Alcohol Products Tax)
This format of the bill is taken from the text of stage 1 published on 19 October 2023 by Dáil Éireann
The Finance Act 2003 is amended -
(i) in section 73(2A), by the insertion of "(other than in section 78B)" after "Chapter", and
(ii) in section 78B(2), by the substitution of "or the electronic simplified administrative document (within the meaning of Chapter 2B of Part 2 of the Finance Act 2001)" for "or the simplified accompanying document (within the meaning of Part 2 of the Finance Act 2001)",
and
(b) with effect as on and from 1 January 2024, by the substitution of the following Schedule for Schedule 2:
"SCHEDULE 2 RATES OF ALCOHOL PRODUCTS TAX
(With effect as on and from 1 January 2024)
