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13 1994

FINANCE ACT, 1994

Chapter II

Miscellaneous

Interpretation ( Chapter II ).

78. —In this Chapter—

the Act of 1992” means the Finance Act, 1992 ;

the Act of 1993” means the Finance Act, 1993 ;

the Order of 1975” means the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 (S.I. No. 307 of 1975);

the Regulations of 1992” means the European Communities (Customs and Excise) Regulations, 1992 (S.I. No. 394 of 1992).

Tobacco products.

79. —(1) In this section and in the Third Schedule

the Act of 1977” means the Finance (Excise Duty on Tobacco Products) Act, 1977;

cigarettes”, “cigars” and “fine-cut tobacco for the rolling of cigarettes” have the same meanings as they have in the Act of 1977, as amended by the Imposition of Duties (No. 243) (Excise Duty on Tobacco Products) Order, 1979 (S.I. No. 296 of 1979), and by Regulations 26 and 29 of the Regulations of 1992.

(2) The duty of excise on tobacco products imposed by section 2 of the Act of 1977, shall, in lieu of the several rates specified in the Second Schedule to the Act of 1993, be charged, levied and paid, as on and from the 27th day of January, 1994, at the several rates specified in the Third Schedule .

Beer.

80. —The duty of excise on beer imposed by section 90 (1) of the Act of 1992, shall, in lieu of the rate specified in section 73 of the Act of 1993, be charged, levied and paid, as on and from the 27th day of January, 1994, at the rate of £15.65 per hectolitre per cent. of alcohol in the beer.

Spirits.

81. —(1) In this section “alcohol” means pure ethyl alcohol.

(2) The duty of excise on spirits imposed by paragraph 4 (2) of the Order of 1975, shall be charged, levied and paid, as on and from the 27th day of January, 1994, at the rate of £21.83 per litre of alcohol in the spirits in lieu of the rate specified in the said paragraph 4 (2) as amended by Regulation 18 (a) of the Regulations of 1992.

Cider and perry.

82. —(1) In the Fourth Schedule

actual alcoholic strength by volume” means the number of volumes of pure alcohol contained at a temperature of 20°C in 100 volumes of the product at that temperature;

% vol” means alcoholic strength by volume.

(2) The duty of excise on cider and perry imposed by paragraph 8 (2) of the Order of 1975, shall be charged, levied and paid, as on and from the 27th day of January, 1994, at the several rates specified in the Fourth Schedule in lieu of the several rates specified in the Third Schedule to the Act of 1993.

Wine and made wine.

83. —(1) In the Fifth Schedule

actual alcoholic strength by volume” means the number of volumes of pure alcohol contained at a temperature of 20°C in 100 volumes of the product at that temperature;

% vol” means alcoholic strength by volume.

(2) The duties of excise on wine and made wine imposed by paragraphs 5 (2) and 6 (2), respectively, of the Order of 1975, shall be charged, levied and paid, as on and from the 27th day of January, 1994, at the several rates specified in the Fifth Schedule in lieu of the several rates specified in the Fourth Schedule to the Act of 1993.

Hydrocarbons.

84. —(1) The duty of excise on mineral hydrocarbon light oil imposed by paragraph 11 (1) of the Order of 1975, shall, in lieu of the rate specified in section 150 (1) of the Act of 1992, be charged, levied and paid, as on and from the 27th day of January, 1994, at the rate of £299.39 per 1,000 litres.

(2) For the purposes of the rebate of duty on mineral hydrocarbon light oil provided for in section 56 (3) of the Finance Act, 1988 , section 89 of the Finance Act, 1990 , shall apply as on and from the 27th day of January, 1994, as if the reference therein to section 40 (1) of the Finance Act, 1989 , which, by virtue of section 150 (2) of the Act of 1992, is construed as a reference to section 150 (1) of the Act of 1992, were instead a reference to subsection (1) of this section.

(3) The duty of excise on hydrocarbon oil imposed by paragraph 12 (1) of the Order of 1975 shall, in lieu of the rate specified in section 56 (4) of the Finance Act, 1988 , be charged, levied and paid, as on and from the 27th day of January, 1994, at the rate of £235.49 per 1,000 litres.

(4) Subject to the provisions of the Imposition of Duties (No. 265) (Excise Duty on Hydrocarbon Oils) Order, 1983 (S.I. No. 126 of 1983), the amount of the rebate allowed under paragraph 12 (3) of the Order of 1975, shall, in respect of fuel oil within the meaning of paragraph 3 of the Imposition of Duties (No. 256) (Excise Duty on Hydrocarbon Oils) Order, 1981 (S.I. No. 404 of 1981), which is imported or delivered from the premises of a refiner of hydrocarbon oil or from a tax warehouse on or after the 27th day of January, 1994, and in lieu of the rate specified in section 69 (1) of the Act of 1993, be the amount of duty chargeable less an amount calculated at the rate of £10.60 per 1,000 litres.

(5) The duty of excise on used hydrocarbon oil imposed by Regulation 24 (2) (a) of the Regulations of 1992, shall not be charged or levied on or after the 27th day of January, 1994.

(6) Section 21 (15) of the Finance Act, 1935 , is hereby amended—

(a) in the definition of “motor vehicle” (as amended by section 74 (4) of the Finance Act, 1991 ) by the insertion after “1952” of “, or a mobile crane or mobile well drilling equipment or mobile concrete pumping equipment”, and the said definition, as so amended, is set out in the Table to this subsection, and

(b) by the insertion after the interpretation of “combustion in the engine of a motor vehicle” of the following definitions:

“the expression ‘mobile concrete pumping equipment’ means a vehicle which is designed, constructed or adapted solely for pumping concrete and which is not used for any purpose on roads other than for travel or for pumping concrete;

the expression ‘mobile crane’ means a vehicle which is designed, constructed or adapted solely for lifting or elevating goods and which is not used for any purpose on roads other than for travel or for lifting or elevating goods;

the expression ‘mobile well drilling equipment’ means a vehicle which is designed, constructed or adapted solely for well drilling purposes and which is not used for any purpose on roads other than for travel or for well drilling;”.

TABLE

the expression “motor vehicle” means a mechanically propelled vehicle which is designed, constructed, and suitable for use on roads, but does not include a tractor which is designed and constructed for use for agricultural purposes or a road roller or a vehicle referred to in paragraph 2 (b) of Part I (inserted by the Finance Act, 1991 ) of the Schedule to the Finance (Excise Duties) (Vehicles) Act, 1952 , or a mobile crane or mobile well drilling equipment or mobile concrete pumping equipment.

Amendment of section 132 (charge of excise duty) of Finance Act, 1992.

85. —(1) As respects vehicle registration tax charged, levied and paid as on and from the 27th day of January, 1994, subsection (3) (inserted by the Finance (No. 2) Act, 1992 ) of section 132 of the Act of 1992, is hereby amended—

(a) in paragraph (a), by the substitution of “29.25 per cent.” for “31.8 per cent.”,

(b) in paragraph (b), by the substitution of “23.2 per cent.” for “25.75 per cent.”, and

(c) in paragraph (f)—

(i) by the substitution in subparagraphs (i) and (ii) of “£2 per cubic centimetre” for “£2.50 per cubic centimetre”, and

(ii) by the substitution in subparagraph (ii) of “£1 per cubic centimetre” for “£1.25 per cubic centimetre”.

(2) As respects vehicle registration tax charged, levied and paid as on and from the date of the passing of this Act, paragraph (a) of subsection (3) (inserted by the Finance (No. 2) Act, 1992 ) of section 132 of the Act of 1992 is hereby amended by the substitution of “2,500 cubic centimetres” for “2,012 cubic centimetres”.

Amendment of section 60 (records) of Finance Act, 1993.

86. Section 60 of the Finance Act, 1993 , is hereby amended by the substitution of the following subsections for subsection (2):

“(2) (a) The Minister and all the licensing authorities may jointly establish and maintain records in relation to licences under the Act of 1952, trade licences under section 21 of the Finance (No. 2) Act, 1992 , licences under section 10 of the Road Traffic Act, 1968 , driving licences under Part III of the Act of 1933 and driving licences and provisional licences under Part III of the Act of 1961.

(b) Records established under this section may contain information derived from registers established under section 6 of the Act of 1920 and shall contain such other information in relation to the licences aforesaid, the holders of the licences, the duties of excise payable thereon and the vehicles licensed under the Act of 1952 as the Minister may determine.

(c) Records referred to in paragraph (a) shall be established and maintained in such form as the Minister may determine including a form that is not legible if it is capable of being converted into a legible form.

(2A) A licensing authority shall furnish to the Minister or another licensing authority such information, in such form and at such times as he directs for the purpose of the establishment and maintenance of records under this section.”.

Amendment of section 61 (evidence) of Finance Act, 1993.

87. Section 61 of the Finance Act, 1993 , is hereby amended by the substitution of the following subsections for subsections (1) and (2):

“(1) In any proceedings a certificate signed by an officer of the Minister authorised by the Minister for the purposes of this section and containing only—

(a) information stated to be taken from—

(i) records maintained by the Minister under subsection (1) of section 60,

(ii) records maintained jointly by the Minister and all the licensing authorities under subsection (2) of that section, or

(iii) records relating to vehicles or drivers of vehicles maintained by the Minister under any other provision of or made under any statute, or,

(b) information obtained by the Minister under section 131 (7) of the Act of 1992,

shall be sufficient evidence of the facts stated in the certificate until the contrary is proved.

(2) In any proceedings a certificate signed by an officer of a licensing authority authorised by the authority for the purposes of this section and containing only information stated to be taken from—

(a) records maintained by the authority under subsection (1) of section 60,

(b) records maintained jointly by the Minister and all the licensing authorities under subsection (2) of that section, or

(c) records relating to vehicles or drivers of vehicles maintained by the authority under any other provisions of or made under any statute,

shall be sufficient evidence of the facts stated in the certificate until the contrary is proved.”.

Amendment of section 123 (rates of duty) of Finance Act, 1992.

88. —Section 123 of the Act of 1992, is hereby amended in paragraph (c) (inserted by the Act of 1993) by the substitution of the following proviso for the proviso to the paragraph:

“Provided that the licence is expressed to relate only to Saturdays, Sundays and public holidays (within the meaning of the Holidays (Employees) Act, 1973 ) in the periods from—

(I) where appropriate, the 1st day of March or the date the licence is granted, whichever is the later, to the 30th day of March in the year concerned, and

(II) the 1st day of October or the date the licence is granted, whichever is the later, to the last day of February in the year concerned.”.

Exemption from duty on certain bets.

89. —(1) The duty on bets to which section 24 of the Finance Act, 1926 , relates shall not be charged or levied on bets entered into on or after the commencement of this subsection where such bets—

(a) are entered into—

(i) during a meeting at which a series of horse races is held, and

(ii) at the place at which such meeting is held,

and

(b) are in respect of one or more than one event taking place at a place other than at such meeting.

(2) Subsection (1) shall come into operation on such day as the Minister for Finance may, by order, appoint.