Finance Act, 1992

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Regulations (Chapter I).

98.—(1) The Commissioners may, with a view to managing, securing and collecting the duty of excise on beer imposed by section 90 or to the protection of the revenue derived from such duty, make regulations.

(2) In particular, but without prejudice to the generality of subsection (1), regulations under this section may—

(a) govern the production (including determining when the production of beer begins and when it is completed), importation, treatment, packaging, keeping, holding, storage, removal from storage and exportation of materials and beer;

(b) require a licensed brewer to furnish, at such times and in such form as may be specified, a true and accurate return accounting for all materials received or produced by him, or used by him in the brewing of beer, and containing a reconciliation between such materials and beer brewed;

(c) regulate and, in such circumstances as may be prescribed, prohibit the addition of substances to, the mixing of, or the carrying out of other operations on or in relation to beer;

(d) provide for securing, paying, collecting, remitting and repaying the duty;

(e) determine the duty chargeable, the person liable to pay it and, in that connection, prescribe the method of charging the duty, the due date for payment and the method of payment, and any such regulations may provide that duty shall be charged according to the volume and strength of the beer declared by the warehousekeeper or importer or that ascertained by an officer, whichever is the greater;

(f) provide for charging duty, in such circumstances as may be prescribed, by reference to a strength which the beer might reasonably be expected to have, or the rate of duty in force, at a time other than that at which the beer becomes chargeable;

(g) provide for charging duty by reference to a strength and volume which the beer might reasonably be expected to have by reference to the strength and the volume ascertained in respect of a representative sample of such beer;

(h) prescribe the method for ascertaining the strength and the volume of beer, and any such regulations may provide that for the purpose of charging duty on beer the strength and the volume of the beer may be ascertained by reference to any information given on the container by means of a label or otherwise or to any documents relating to the container;

(i) regulate the movement and transportation of beer in such circumstances as may be prescribed;

(j) require an approved warehousekeeper and a person who imports beer to keep in a specified manner, and to preserve for a specified period, such accounts and records relating to the production, importation, purchase, receipt, keeping, holding, storage, packaging, sale, disposal or use by him of materials and beer as may be specified, and to keep for a specified period any other books, documents or records relating to any of the matters aforesaid and to allow an officer to inspect and take copies of such accounts and records and of any other books, documents or records kept by him relating to any of the matters aforesaid;

(k) require an approved warehousekeeper and a person who imports beer to furnish at such times and in such form as may be specified returns in relation to such matters as may be specified.

(3) As respects beer chargeable with the duty of excise imposed by section 90 and which has not been paid, regulations under this section may, without prejudice to the generality of subsection (1), make provision—

(a) regulating the approval of persons and premises under section 95 ;

(b) regulating the brewing, holding or packaging of, or the carrying out of other operations on or in relation to, any such beer in an approved warehouse without payment of the duty;

(c) for securing and collecting the duty on any such beer held in an approved warehouse;

(d) permitting the removal of any such beer from an approved warehouse without payment of the duty, in such circumstances and subject to such conditions as may be prescribed;

(e) for such persons as may be prescribed to be liable to pay the duty on any such beer held on, or removed without payment of duty from, an approved warehouse, and for the circumstances in which, and the time at which, they are liable to do so.

(4) Regulations under this section may make different provision for persons, premises or beer of different classes or descriptions, for different circumstances and for different cases.

(5) Regulations under this section shall be laid before Dáil Éireann as soon as may be after they are made and, if a resolution annulling the regulations is passed by Dáil Éireann within the next 21 days on which Dáil Éireann has sat after the regulations have been laid before it, the regulations shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.