S.I. No. 429/1992:

BEER (DEPOSIT IN WAREHOUSES) (AMENDMENT) REGULATIONS, 1992.

BEER (DEPOSIT IN WAREHOUSES) (AMENDMENT) REGULATIONS, 1992.

The Revenue Commissioners, in exercise of the powers conferred on them by section 6 (as adapted by the Revenue Commissioners Order, 1923 (E.C.O. No. 2 of 1923)) of the Finance Act, 1914 (Session 2), hereby make the following Regulations:

1. (1) These Regulations may be cited as the Beer (Deposit in Warehouses) (Amendment) Regulations, 1992.

(2) The Regulations shall come into operation on the 1st day of January, 1993.

2. In these Regulations "the Principal Regulations" means the Regulations dated the 5th day of November, 1915, made by the Commissioners of Customs and Excise under section 6 of the Finance Act, 1914 (Session 2), and relating to the deposit of beer in warehouses (S. R. & O. No. 1059 of 1915).

3. Paragraph (2) of Regulation 13 of the Principal Regulations is hereby amended--

( a ) by the insertion after "in the case of beer to be exported" of "directly to a territory outside the Community",

( b ) by the insertion after "beer removed to another warehouse" of "in the State", and

( c ) by the addition after "specifying in each case the particulars required by the form" of ", and in the document referred to in section 111 (1) of the Finance Act, 1992 (No. 9 of 1992), as 'an accompanying document' duly completed in the case of beer exported from the State to another Member State or to a territory outside the Community through another Member State",

and the said paragraph (2), as so amended, is set out in the Table to this Regulation.

TABLE

(2) Before any beer is delivered from a warehouse the warehousekeeper shall give a Notice to the Officer in Form D in the Appendix to these Regulations in the case of beer to be exported directly to a territory outside the Community or shipped as stores, and in Form A in the case of beer removed to another warehouse in the State, specifying in each case the particulars required by the form, and in the document referred to in section 111 (1) of the Finance Act, 1992 (No. 9 of 1992) as "an accompanying document" duly completed in the case of beer exported from the State to another Member State or to a territory outside the Community through another Member State.

4. Regulation 30 of the Principal Regulations is hereby amended by the insertion of the following definitions after the definition of "Brewer":

"'Community' and 'Member State" have, respectively, the meanings assigned to them by section 103 (1) of the Finance Act, 1992 as amended by paragraph (a) of Regulation 7 of the European Communities (Customs and Excise) Regulations, 1992 ( S.I. No. 394 of 1992 );"

GIVEN this 30th day of December, 1992.

D. B. QUIGLEY,

Revenue Commissioner.

EXPLANATORY NOTE.

The effect of these Regulations is to make certain changes, with effect from the 1st of January, 1993, in beer warehousing procedures consequent on the introduction of the new Community control and movement provisions applicable from that date to exciseable products.