Finance Act, 1995
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Amendment of section 117 (regulations) of Finance Act, 1992. |
101.—Subsection (2) of section 117 of the Finance Act, 1992 , is hereby amended— | |
(a) in paragraph (i), by the insertion of the following subparagraphs after subparagraph (i): | ||
“(ia) receiving or intending to receive from a consignor in the State excisable products which are released for consumption in the State and transported or intended to be transported through another Member State, or | ||
(ib) dispatching or intending to dispatch to a consignee in the State excisable products which are released for consumption in the State and transported or intended to be transported through another Member State, or”, | ||
(b) by the insertion of the following paragraph after paragraph (m): | ||
“(mm) specifying, in relation to an exemption certificate, any essential features of the certificate and any necessary control requirements relating to the authentication of the certificate.”. |