S.I. No. 200/1981:

TABLE WATERS (AMENDMENT) REGULATIONS, 1981.

TABLE WATERS (AMENDMENT) REGULATIONS, 1981.

The Revenue Commissioners, in exercise of the powers conferred on them by section 6 of the Finance (New Duties) Act, 1916, hereby make the following Regulations:

1. (1) These Regulations may be cited as the Table Waters (Amendment) Regulations, 1981.

(2) These Regulations shall come into operation on the 1st day of June, 1981.

2. The Regulations for securing payment of table water duties made on the 3rd day of October, 1916 (S.R. & O., No. 708 of 1916), under section 6 of the Finance (New Duties) Act, 1916, are hereby amended by:

( a ) the insertion after "that business" in Regulation 1(1) of "and without having entered the premises to which the license relates under Regulation 2A of these Regulations",

( b ) the insertion after "Regulations" in paragraphs (1) and (2) of Regulation 2 of "and are entered under Regulation 2A of these Regulations",

( c ) the substitution for the definition of "Duty" in Regulation 17 of the following definition:

"'Duty' means the excise duty charged on table waters made in the State", and

( d ) the insertion of the following Regulation after Regulation 2:

"2A. Every manufacturer for sale of table waters shall make entry with the proper officer of Customs and Excise, in such manner as the Commissioners may prescribe, of all premises intended to be used by him in the carrying on of his business as such manufacturer and such entry shall not be withdrawn while any table waters liable to duty remain in any premises mentioned in the entry.",

and the said Regulations 1 (1) and paragraphs (1) (other than the second paragraph thereof) and (2) of Regulation 2, as so amended, are set out in the Table hereto.

TABLE

1. (1) No person shall carry on the business of a manufacturer for sale of table waters without having in force an excise license issued in accordance with these Regulations authorising him to carry on that business and without having entered the premises to which the license relates under Regulation 2A of these Regulations.

2. (1) No person shall carry on the business of a manufacturer for sale of table waters at any premises not being his principal place of business, unless those premises are registered for the purpose in accordance with these Regulations and are entered under Regulation 2A of these Regulations.

(2) No person being a manufacturer for sale of table waters shall use any premises for the purpose of storing therein without payment of duty or further manufacturing therein table waters manufactured or partly manufactured by him elsewhere, unless those premises are registered for the purpose in accordance with these Regulations and are entered under Regulation 2A of these Regulations.

GIVEN this 28th day of May, 1981.

S. MacGARBHAIGH.

Revenue Commissioner.

EXPLANATORY NOTE.

These Regulations require table water manufacturers to make entry of their premises with the Revenue Commissioners.