Finance (No. 2) Act, 1992

Application of enactments.

27.—(1) (a) Subject to paragraph (b), the provisions of the Customs Acts and of any instrument relating to duties of customs made under statute, and not otherwise applied by the Regulations of 1992, shall, with any necessary modifications, apply in relation to the provisions of those Regulations in respect of excisable products imported into the State as they apply in relation to duties of customs.

(b) Where a provision in the Regulations of 1992 or in Chapter II of Part II of the Finance Act, 1992 , corresponds to a provision of the Customs Acts or of any instrument relating to duties of customs made under statute, the latter provision shall not apply.

(2) (a) Subject to paragraph (b), the provisions of the statutes which relate to the duties of excise and the management thereof and of any instrument relating to duties of excise made under statute, and not otherwise applied by the Regulations of 1992, shall, with any necessary modifications, apply in relation to the provisions of those Regulations in respect of excisable products produced or manufactured in the State as they apply to duties of excise.

(b) Where a provision in the Regulations of 1992 or in Chapter II of Part II of the Finance Act, 1992 , corresponds to a provision of the statutes which relate to the duties of excise or of any instrument relating to the duties of excise made under statute, the latter provision shall not apply.