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13 1993

FINANCE ACT, 1993

Chapter III

Miscellaneous

Interpretation ( Chapter III ).

65. —In this Chapter—

the Order of 1975” means the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 (S.I. No. 307 of 1975);

the Regulations of 1992” means the European Communities (Customs and Excise) Regulations, 1992 (S.I. No. 394 of 1992).

Tobacco products.

66. —(1) In this section and in the Second Schedule

the Act of 1977” means the Finance (Excise Duty on Tobacco Products) Act, 1977 ;

cigarettes”, “cigars”, “fine-cut tobacco for the rolling of cigarettes” and “other smoking tobacco” have the same meanings as they have in the Act of 1977, as amended by the Imposition of Duties (No. 243) (Excise Duty on Tobacco Products) Order, 1979 (S.I. No. 296 of 1979), and by Regulations 26 and 29 of the Regulations of 1992.

(2) The duty of excise on tobacco products imposed by section 2 of the Act of 1977, shall, in lieu of the several rates specified in the Fourth Schedule to the Finance Act, 1992 , be charged, levied and paid, as on and from the 25th day of February, 1993, at the several rates specified in the Second Schedule .

Cider and perry.

67. —(1) In the Third Schedule

actual alcoholic strength by volume” means the number of volumes of pure alcohol contained at a temperature of 20°C in 100 volumes of the product at that temperature;

% vol” means alcoholic strength by volume.

(2) The duty of excise on cider and perry imposed by paragraph 8 (2) of the Order of 1975, shall be charged, levied and paid, as on and from the 25th day of February, 1993, at the several rates specified in the Third Schedule in lieu of the several rates standing specified.

Wine and made wine.

68. —(1) In the Fourth Schedule

actual alcoholic strength by volume” means the number of volumes of pure alcohol contained at a temperature of 20°C in 100 volumes of the product at that temperature;

% vol” means alcoholic strength by volume.

(2) The duties of excise on wine and made wine imposed by paragraphs 5 (2) and 6 (2), respectively, of the Order of 1975, shall be charged, levied and paid, as on and from the 25th day of February, 1993, at the several rates specified in the Fourth Schedule in lieu of the several rates standing specified.

Hydrocarbons.

69. —(1) Subject to the provisions of the Imposition of Duties (No. 265) (Excise Duty on Hydrocarbon Oils) Order, 1983 (S.I. No. 126 of 1983), the amount of the rebate allowed under paragraph 12 (3) of the Order of 1975 shall, in respect of fuel oil within the meaning of paragraph 3 of the Imposition of Duties (No. 256) (Excise Duty on Hydrocarbon Oils) Order, 1981 (S.I. No. 404 of 1981), which is imported or delivered from the premises of a refiner of hydrocarbon oil or from a tax warehouse on or after the 25th day of February, 1993, and in lieu of the rates specified in section 70 (10) of the Finance Act, 1980 , and in section 73 (8) of the Finance Act, 1984 , be the amount of duty chargeable less an amount calculated at the rate of £9.75 per 1,000 litres.

(2) The amount of the rebate allowed under paragraph 24 (2) (b) of the Regulations of 1992, in respect of hydrocarbon oil to which the provisions of paragraph 24 (2) (a) of the said Regulations refer, shall, on or after the 25th day of February, 1993, be the amount of duty chargeable less an amount calculated at the rate of £9.75 per 1,000 litres.

(3) The duty of excise on gaseous hydrocarbons in liquid form imposed by section 41 (1) of the Finance Act, 1976 , shall be charged, levied and paid, as on and from the 1st day of March, 1993, at the rate of £56.75 per 1,000 litres in lieu of the rate specified in section 74 (1) of the Finance Act, 1991 .

Amendment of section 123 (rates of duty) of Finance Act, 1992.

70. Section 123 of the Finance Act, 1992 , is hereby amended—

(a) in paragraph (b) by the substitution of “31st day of August in the year concerned, £30,” for “15th day of September in the year concerned, £30.”, and

(b) by the addition of the following paragraph—

“(c) on a licence expressed to remain in force for a period not exceeding one year and until the last day of February in the year concerned, £60:

Provided that the licence is expressed to relate only to Saturdays, Sundays and public holidays (within the meaning of the Holidays (Employees) Act, 1973 ) in the period from the 1st day of September or the date the licence is granted, whichever is the later, to the last day of February in the year concerned.”.

Gaming machine licence duty.

71. —(1) Section 43 of the Finance Act, 1975 , is hereby amended—

(a) in subsection (2):

(i) in respect of a licence obtained on or after the 6th day of May, 1993, by the addition of the following proviso to paragraph (b)

“Provided that this paragraph shall not apply to a machine—

(i) which when switched on is in perpetual motion and not as such activated by the insertion of a coin or token, and

(ii) where the player rolls a coin or token down a slide in the machine, or drops it through a slot at the top of the machine, and the coin then progresses through the machine under its own momentum until it settles into either a winning or a losing position on or behind coins already on a tray, and

(iii) where a mechanism for releasing coins into the pay-out chute is actuated by the weight of coins accumulated in a winning position.”,

and

(ii) by the substitution for paragraph (c) of the following paragraph:

“(c) Except where the Revenue Commissioners are satisfied, and so certify in writing, that by reason of the inaccessibility to the public of the place in which a gaming machine is stored it cannot be played by the public, a gaming machine (including any machine which has ceased to be so stored) shall be deemed, for the purpose of this section, to be available for play notwithstanding that it is in a state, or so positioned that it cannot be played.”,

(b) by the substitution for subsections (3) to (5) of the following subsections:

“(3) A gaming machine shall not be made available for play in a premises unless there is a subsisting licence, granted under this section, which is displayed at all times in a secure and conspicuous place on the machine.

(4) (a) The Revenue Commissioners shall, upon application and payment of the duty imposed by this section, grant to the holder of a gaming licence the number of gaming machine licences applied for.

(b) A gaming machine licence shall remain in force for such period as is specified in the application therefor provided that such period does not exceed one year and does not exceed the period for which the current gaming licence has been granted in respect of the premises in which the said machine has been made available for play in accordance with subsection (3).

(c) Every gaming machine licence granted under this section shall include such information and be in such form and manner as the Revenue Commissioners may from time to time approve.

(5) The holder of a gaming licence who contravenes subsection (3) shall, in respect of each gaming machine made available for play without a gaming machine licence, be guilty of an offence and shall be liable on summary conviction to an excise penalty of £1,000 in respect of each such offence.”,

(c) in paragraph (aa) (inserted by section 74 (2) of the Finance Act, 1980 ) of subsection (7), by the deletion in subparagraph (i) of “for each gaming machine to which the licence relates” in each place where it occurs,

(d) by the deletion of subsections (8) and (9),

(e) in subsection (10), by the substitution for paragraph (b) of the following paragraph:

“(b) A gaming machine in respect of which an offence was committed under this section shall be liable to forfeiture.”,

and

(f) by the deletion of subsection (11).

(2) Section 74 of the Finance Act, 1980 , is hereby amended by the deletion in subsection (1) of “for each gaming machine to which the licence relates” in each place where it occurs.

(3) Where a gaming machine licence (in this subsection referred to as “the existing licence”) is issued before the 1st day of February, 1994, which specifies an expiry date later than the 1st day of February, 1994, the Revenue Commissioners shall, on the application of the holder of the existing licence and upon the surrender of it, issue replacement gaming machine licences, in respect of the number of gaming machines specified in the existing licence, to remain in force until the expiry of the period specified in the existing licence.

(4) This section, other than subsection (1) (a), shall come into operation on the 1st day of February, 1994.

Amendment of section 35 (hydrocarbons) of Finance Act, 1981.

72. Section 35 of the Finance Act, 1981 , is hereby amended in subsection (5) (a) by the substitution of the following paragraph for paragraph (i) of the definition of “sea-fishing boat”:

“(i) is registered in accordance with the Merchant Shipping (Registry, Lettering and Numbering of Fishing Boats) Regulations, 1989 (S.I. No. 344 of 1989), and”.

Duty on beer.

73. —The duty of excise on beer imposed by section 90 of the Finance Act, 1992 , shall be charged, levied and paid, as on and from the day which the Minister for Finance appoints by order for the coming into operation of Chapter I of Part II of the Finance Act, 1992 , at the rate of £14.62 per hectolitre per cent. of alcohol in the beer.

Deferment of duty on beer.

74. —The Revenue Commissioners may, subject to compliance with such conditions for securing payment of the duty as they may think fit to impose, permit payment of the duty imposed by section 90 of the Finance Act, 1992 , to be deferred to a day not later than—

(a) in case the duty is charged on a day in the month of December in any year not later than the twentieth of that month, the last day of that month in that year, or

(b) in any other case the last day of the month succeeding the month in which the duty is charged.

Deferment of duty on wine and made wine.

75. —(1) This section shall have effect as on and from the day which the Minister for Finance appoints by order for the coming into operation of Chapter I of Part II of the Finance Act, 1992 .

(2) Subparagraph (2A) (inserted by section 71 of the Finance Act, 1984 ) of Paragraph 5 of the Order of 1975 is hereby amended—

(a) in clause (b) by the substitution of “the last day of the month” for “the fifteenth day of the month”, and

(b) by the deletion of the proviso thereto.

(3) The Revenue Commissioners may, subject to compliance with such conditions for securing payment of the duty as they may think fit to impose, permit payment of the duty imposed by paragraph 6 (2) of the Order of 1975, to be deferred to a day not later than—

(a) in case the duty is charged on a day in the month of December in any year not later than the twentieth of that month, the last day of that month in that year, or

(b) in any other case, the last day of the month succeeding the month in which the duty is charged.

Application of Article 5.2 of Council Directive No. 92/12/EEC.

76. —The provisions of sections 109 to 111 of the Finance Act, 1992 , shall not apply to the movement of excisable products as defined in section 104 of the Finance Act, 1992 , where such movement takes place in accordance with the provisions of paragraph 2 of Article 5 of Council Directive No. 92/12/EEC of 25 February 1992* .

Spirits retailers' on-licences.

77. —(1) Each of the following licences shall be deemed for the purposes of the Finance (1909-10) Act, 1910, to be a spirits retailer's on-licence, that is to say:

(a) a licence under section 25 of the Intoxicating Liquor Act, 1943 , in respect of the whole or any particular part of any aerodrome premises;

(b) a licence under section 2 of the Intoxicating Liquor Act, 1946 , in respect of the whole or any particular part of any bog premises;

(c) a licence under section 44 of the Tourist Traffic Act, 1952 , in respect of any holiday camp premises or a part or parts thereof or such a licence duly renewed;

(d) a licence under section 2 of the Intoxicating Liquor Act, 1953 , in respect of any particular part of the omnibus station in Áras Mhic Dhiarmada at Store Street, in the City of Dublin;

(e) a licence under section 18 of the Intoxicating Liquor Act, 1962 , in respect of any greyhound race track.

(2) Nothing in subsection (1) shall be construed as authorising the sale by retail of intoxicating liquor otherwise than in accordance with the provisions of the enactments relating to the licence concerned.

Amendment of section 155 (spirits retailers' on-licences) of Finance Act, 1992.

78. Section 155 of the Finance Act, 1992 , is hereby amended in subsection (2) by the insertion of the following subparagraphs after subparagraph (ii) of paragraph (b):

“(iia) where a licence is granted or renewed under section 25 of the Intoxicating Liquor Act, 1943 , a rate of duty of £200;

(iib) where a licence is granted or renewed under section 2 of the Intoxicating Liquor Act, 1946 , a rate of duty of £200;

(iic) where a licence is granted under section 44 of the Tourist Traffic Act, 1952 , or where that licence is duly renewed, a rate of duty of £200;

(iid) where a licence is granted or renewed under section 18 of the Intoxicating Liquor Act, 1962 , a rate of duty of £200;”.

Tax clearance in relation to certain excise licences.

79. —(1) Section 49 of the Finance (1909-10) Act, 1910, is hereby amended by the addition to subsection (1) after the proviso (inserted by the Finance Act, 1992 ) of the following proviso:

“Provided also that, notwithstanding anything to the contrary in any other enactment, any licence commencing on or after the 1st day of July, 1994, which is a wholesale dealers' licence for spirits, beer, wine or sweets, as is specified in the First Schedule to this Act shall not be granted by the Revenue Commissioners unless a tax clearance certificate in relation to that licence has been issued in accordance with section 242 (as amended by the Finance Act, 1993) of the Finance Act, 1992 .”.

(2) Section 7 of the Betting Act, 1931 , is hereby amended, by the addition to subsection (3) of the following proviso:

“Provided that, notwithstanding anything to the contrary in any other enactment, any licence commencing on or after the 1st day of December, 1993, shall not be granted by the Revenue Commissioners unless a tax clearance certificate in relation to that licence has been issued in accordance with section 242 (as amended by the Finance Act, 1993) of the Finance Act, 1992 .”.

(3) Section 19 of the Gaming and Lotteries Act, 1956 , is hereby amended by the addition of the following proviso:

“Provided that, notwithstanding anything to the contrary in any other enactment, any licence commencing on or after the 1st day of October, 1993, shall not be granted by the Revenue Commissioners unless a tax clearance certificate in relation to that licence has been issued in accordance with section 242 (as amended by the Finance Act, 1993) of the Finance Act, 1992 .”.

(4) The Auctioneers and House Agents Act, 1947 , is hereby amended—

(a) by the addition to subsection (1) of section 8 of the following proviso:

“Provided that, notwithstanding anything to the contrary in any other enactment, any licence commencing on or after the 6th day of July, 1994, shall not be granted by the Revenue Commissioners unless a tax clearance certificate in relation to that licence and, where applicable, a tax clearance certificate in relation to that licence in respect of the individual authorised under subsection (4), has been issued in accordance with section 242 (as amended by the Finance Act, 1993) of the Finance Act, 1992 .”,

(b) by the addition to subsection (1) of section 9 of the following proviso:

“Provided that, notwithstanding anything to the contrary in any other enactment, any auction permit commencing on or after the 6th day of July, 1994, shall not be granted by the Revenue Commissioners unless a tax clearance certificate in relation to that permit and, where applicable, a tax clearance certificate in relation to that permit in respect of the individual nominated under subsection (1) to be included on the permit, has been issued in accordance with section 242 (as amended by the Finance Act, 1993) of the Finance Act, 1992 .”,

(c) by the addition to subsection (1) of section 10 of the following proviso:

“Provided that, notwithstanding anything to the contrary in any other enactment, any licence commencing on or after the 6th day of July, 1994, shall not be granted by the Revenue Commissioners unless a tax clearance certificate in relation to that licence has been issued in accordance with section 242 (as amended by the Finance Act, 1993) of the Finance Act, 1992 .”.

(5) Paragraph 12 (12) of the Order of 1975, is hereby amended by the addition of the following proviso:

“Provided that, notwithstanding anything to the contrary in any other enactment, any licence required under this paragraph commencing on or after the 1st day of July, 1994, shall not be granted by the Revenue Commissioners unless a tax clearance certificate in relation to that licence has been issued in accordance with section 242 (as amended by the Finance Act, 1993) of the Finance Act, 1992 .”.

(6) Section 45 of the Finance Act, 1989 , is hereby amended by the addition to paragraph (b) of subsection (3) of the following proviso:

“Provided that, notwithstanding anything to the contrary in any other enactment, any licence required under this paragraph commencing on or after the 1st day of July, 1994, shall not be granted by the Revenue Commissioners unless a tax clearance certificate in relation to that licence has been issued in accordance with section 242 (as amended by the Finance Act, 1993) of the Finance Act, 1992 .”.

(7) Subsection (1A) (inserted by the Finance Act, 1992 ) of section 49 of the Finance (1909-10) Act, 1910, shall apply to licences referred to in subsections (2) to (6) as it applies to licences referred to in the said subsection (1A).

Repeals and revocations ( Chapter III ).

80. —(1) Each enactment specified in column (2) of the Fifth Schedule is hereby repealed to the extent specified in column (3) of that Schedule.

(2) The Made Wine Duty Regulations, 1980 (S.I. No. 398 of 1980), and Regulation 5 of the European Communities (Deferred Payment of Excise Duty on Spirits and Imported Made Wine and Beer) Regulations, 1980 (S.I. No. 405 of 1980), are hereby revoked.

(3) Subsection (2) shall have effect as on and from the day which the Minister for Finance appoints by order for the coming into operation of Chapter I of Part II of the Finance Act, 1992 .

OJ. No. L76 of 23 March 1992, page 1.