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2 1999

FINANCE ACT, 1999

Chapter 2

Miscellaneous

Hydrocarbons.

110. —The duty of excise on gaseous hydrocarbons in liquid form imposed by section 41(1) of the Finance Act, 1976 , shall be charged, levied and paid, as on and from the 3rd day of December, 1998, at the rate of £41.75 per 1,000 litres in lieu of the rate specified in section 69(3) of the Finance Act, 1993 .

Tobacco products.

111. —(1) In this section and in Schedule 4

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

“cigarettes”, “cigars”, “fine-cut tobacco for the rolling of cigarettes” and “smoking tobacco” have the same meanings as they have in the Act of 1977, as amended by section 86 of the Finance Act, 1997 .

(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 Schedule 7 to the Finance Act, 1998 , be charged, levied and paid, as on and from the 3rd day of December, 1998, at the several rates specified in Schedule 4.

Amendment of section 104 (excisable products) of Finance Act, 1992.

112. —(1) Chapter II of Part II of the Finance Act, 1992 , is hereby amended by the substitution of the following section for section 104:

“104.—For the purposes of this Chapter the following shall be excisable products:

(a) spirits chargeable with the duty of excise imposed by paragraph 4(2) of the Order of 1975,

(b) wine chargeable with the duty of excise imposed by paragraph 5(2) of the Order of 1975,

(c) made wine chargeable with the duty of excise imposed by paragraph 6(2) of the Order of 1975,

(d) beer chargeable with the duty of excise imposed by section 90,

(e) cider and perry chargeable with the duty of excise imposed by paragraph 8(2) of the Order of 1975,

(f) tobacco products chargeable with the duty of excise imposed by section 2 of the Finance (Excise Duty on Tobacco Products) Act, 1977 , and

(g) mineral oil chargeable with the duty of excise imposed by section 95 of the Finance Act, 1999, and which are products—

(i) specified in paragraph (1) of Article 2a of Council Directive No. 92/81/EEC of 19 October 19921 , or

(ii) which have been the subject, under paragraph (2) of the said Article 2a, of a decision to make such products subject to the control and movement provisions of the Directive.”.

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

Amendment of Chapter II (Powers of Officers) of Part II of Finance Act, 1995.

113. —(1) Chapter II of Part II of the Finance Act, 1995 , is hereby amended—

(a) in section 85, by the insertion of the following definitions after the definition of “excisable products”:

“‘fuel tank’ has the meaning assigned to it by section 94 of the Finance Act, 1999;

‘mineral oil’ has the meaning assigned to it by section 94 of the Finance Act, 1999;”,

(b) in section 86—

(i) in paragraph (b) of subsection (1) by the substitution for “of any fuel” of “, under section 86A, of any mineral oil”,

(ii) in paragraph (a) of subsection (4) by the substitution for “any fuel” of “any mineral oil”,

(c) by the insertion of the following section after section 86:

“Power to take samples and to question in relation to mineral oil in vehicles.

86A.—(1) An officer, on production of the authorisation of the officer if so requested by any person affected, or a member of the Garda Síochána may—

(a) examine and take such samples of any mineral oil in any fuel tank or otherwise present on or in any vehicle, or anything attached to any vehicle, for use or capable of being used for combustion in the engine of the vehicle, whether or not the vehicle is attended,

(b) examine or inspect any vehicle or anything attached to any vehicle for the purposes of paragraph (a),

(c) require—

(i) the owner of any vehicle,

(ii) any person who for the time being stands registered as the owner of any vehicle in the register established under section 131 of the Finance Act, 1992 , or the Roads Act, 1920,

(iii) any director, manager or principal officer of such owner where the registered owner is not one or more individuals, or

(iv) the person in charge of any vehicle,

to furnish to such officer or member—

(I) evidence of payment of tax imposed by section 95 of the Finance Act, 1999, at the rate applicable for use in a fuel tank, on any such mineral oil,

(II) any other information in relation to such mineral oil as may reasonably be required and which is in the possession or procurement of the person,

(d) enter and inspect any premises or other place (other than a dwelling) at any reasonable time for the purposes of this section and bring onto those premises any vehicle being used in the course of his or her duties,

(e) make such search and investigation of such premises or place as he or she may think proper.

(2) Any person who resists, obstructs or impedes an officer or a member of the Garda Síochána in the exercise of any power conferred on the officer or member by this section, or who fails or refuses to furnish any information required under subsection (1), or who gives any such information which is false or misleading shall be guilty of an offence and shall be liable on summary conviction to a fine of £1,000.”,

and

(d) by the insertion of the following section after section 87A:

“Power of arrest for certain mineral oil offences.

87B.—An officer or a member of the Garda Síochána may arrest without warrant a person whom he or she has reasonable grounds to suspect is committing or has committed an offence under section 102 (3) of the Finance Act, 1999.”.

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

Amendment of section 105 (appeals to the Appeal Commissioners) of Finance Act, 1995.

114. Section 105 of the Finance Act, 1995 , is hereby amended by the substitution of the following subsection for subsection (3):

“(3) Subject to the provisions of this section, the provisions of—

(a) Part 40, other than sections 942, 943 and (in so far as it relates to those sections) 944 of the Taxes Consolidation Act, 1997 , and

(b) section 957 of that Act,

shall, with any necessary modifications, apply as they apply for the purpose of income tax.”.

Amendment of section 130 (interpretation) of Finance Act, 1992.

115. Section 130 of the Finance Act, 1992 , is hereby amended by the substitution of the following definition for the definition of “ambulance”:

“‘ambulance’ means a vehicle which is specially designed, constructed or adapted, and is primarily used following registration, for the conveyance of injured or seriously ill persons to a hospital on a stretcher and which is permanently fitted to accommodate and hold in position one or more standard stretchers;”.

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

116. —As respects vehicle registration tax charged, levied and paid as on and from the 1st day of January, 1999, section 132 of the Finance Act, 1992 , is hereby amended, in subsection (3), by the substitution of the following paragraphs for paragraph (a) (inserted by the Finance (No. 2) Act, 1992 ):

“(a) in case the vehicle the subject of the registration or declaration concerned is a category A vehicle which has an engine of a cylinder capacity exceeding 2,000 cubic centimetres, at the rate of an amount equal to 30 per cent. of the value of the vehicle or £250, whichever is the greater,

(aa) in case the vehicle the subject of the registration or declaration concerned is a category A vehicle which has an engine of a cylinder capacity exceeding 1,400 cubic centimetres but not exceeding 2,000 cubic centimetres, at the rate of an amount equal to 25 per cent. of the value of the vehicle or £250, whichever is the greater,”.

Bets, reduction in rate of excise duty.

117. —(1) The duty on bets imposed by section 24 of the Finance Act, 1926 , shall (subject to section 20 of the Finance Act, 1931 ) be charged, levied and paid on bets entered into, at the rate of five per cent. of the amount of the bet in lieu of the rate of ten per cent. mentioned in section 31 of the Finance Act, 1985 .

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

Increase in penalties for betting offences.

118. —(1) The Finance Act, 1926 , is hereby amended—

(a) in section 24, by the substitution in subsection (4) (as substituted by section 69(1)(a) of the Finance Act, 1982 ) of “£1,500” for “£800”, and

(b) in section 25, by the substitution in subsection (2) (as substituted by section 69(1)(b) of the Finance Act, 1982 ) of “£1,500” for “£800”.

(2) Section 2 of the Betting Act, 1931 , is hereby amended by the substitution in subsection (2) (as substituted by section 69(2) of the Finance Act, 1982 ) of “£1,500” for “£800”.

(3) Section 76 of the Finance Act, 1984 , is hereby amended by the substitution in subsection (8)(b) of “£1,500” for “£1,000”.

(4) Section 42 of the Finance Act, 1989 , is hereby amended by the substitution in subsection (3) of “£1,500” for “£1,000”.

1 O.J. No. L316 of 31 October, 1992, p.12