Finance Act, 1993
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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. |