Finance Act, 1993

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.