Value-Added Tax (Amendment) Act, 1978

Amendment of section 27 of Principal Act.

19.—Section 27 of the Principal Act is hereby amended—

(a) by the substitution of the following subsection for subsection (4):

“(4) If a person, in a case in which he represents that he is a registered person or that goods imported by him were so imported for the purposes of a business carried on by him, improperly procures the importation of goods without payment of tax in circumstances in which tax is chargeable, he shall be liable to a penalty of £500, and, in addition, he shall be liable to pay to the Revenue Commissioners the amount of any tax that should have been paid on the importation.”, and

(b) by the insertion of the following subsections after subsection (8):

“(9) Where, in pursuance of regulations made for the purposes of section 13 (1) (a), tax on the supply of any goods has been remitted or repaid and—

(a) the goods are found in the State after the date on which they were alleged to have been or were to be exported, or

(b) any condition specified in the regulations or imposed by the Revenue Commissioners is not complied with,

and the presence of the goods in the State after that date or the non-compliance with the condition has not been authorised for the purposes of this subsection by the Revenue Commissioners, the goods shall be liable to forfeiture and the tax which was remitted or repaid shall be charged upon and become payable forthwith by the person to whom the goods were supplied or any person in whose possession the goods are found in the State and the provisions of section 24 (1) shall apply accordingly, but the Revenue Commissioners may, if they think fit, waive payment of the whole or part of that tax.

(10) The provisions of the Customs Acts relating to forfeiture and condemnation of goods shall apply to goods liable to forfeiture under subsection (9) as if they had become liable to forfeiture under those Acts and all powers which may be exercised by an officer of Customs and Excise under those Acts may be exercised by officers of the Revenue Commissioners authorised to exercise those powers for the purposes of the said subsection.”.