Section 3B Alcohol products
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Amendments
Section 3B inserted by Finance Act 1993 section 84 from 1 August 1993.
(1) Where alcohol products are supplied while being held under a [suspension arrangement]1 then any such supply effected while the products are held under that arrangement, other than the last such supply in the State, shall be deemed not to be a supply for the purposes of this Act other than for the purposes of section 12 and any previous-
(a) intra-Community acquisition, or
(b) importation,
of such products shall be disregarded for the purposes of this Act.
Amendments
1 Substituted by Finance Act 2008 section 141 and Schedule 8 para 3(b)(i) on and from 13 March 2008.
(2) Where tax is chargeable on a supply referred to in subsection (1) then, notwithstanding section 19(1), the tax on that supply shall be due at the same time as the duty of excise on the products is due:
Provided that this subsection shall not apply to a supply of the kind referred to [in paragraph 1(1) or (3), 3(1) or 7(6) of Schedule 2]1.
Amendments
1 Substituted by Finance Act 2010 section 131 and Schedule 2 item 4.
If alcohol products are warehoused under a duty suspension arragement, at what stage does a taxable supply occur?
(2) In the case of alcohol products held "in warehouse" or "in bond", i.e., under duty suspension arrangements, only the last supply under such arrangements is a supply for VAT purposes....
(3) Where, other than in the circumstances set out in section 8(2B)(b), [an accountable person]1 makes an intra-Community acquisition of alcohol products and by virtue of such acquisition, [and in accordance with Chapters 1 and 2 of Part 2 of the Finance Act 2001]2, and any other enactment which is to be construed together with that Chapter, the duty of excise on those products is payable in the State, then, notwithstanding section 19(1A), the tax on the said intra-Community acquisition shall be due at the same time as the duty of excise on the products is due.
Amendments
1 Substituted by Finance Act 2008 section 109 and Schedule 4 from 1 July 2008.
2 Substituted by Finance Act 2008 section 141 and Schedule 8 para 3(b)(ii) on and from 13 March 2008.
(4) Where tax is chargeable on the importation of alcohol products, which are then placed under a [suspension arrangement]1 then, notwithstanding section 15(6), the tax on that importation shall be due at the same time as the duty of excise on the products is due.
Amendments
1 Substituted by Finance Act 2008 section 141 and Schedule 8 para 3(b)(iii) on and from 13 March 2008.
(5) Notwithstanding subsections (1) and (1A) of section 10 and section 15(3), where the provisions of subsection (2), (3) or (4) apply, the amount on which tax is chargeable shall include the amount of the duty of excise chargeable on the products on their release for consumption in the State.
(6) Notwithstanding any other provision to the contrary contained in this Act, where the provisions of subsection (2), (3) or (4) apply then-
(a) the tax shall be payable at the same time as the duty of excise is payable on the products,
(b) the provisions of the statutes which relate to the duties of excise and the management thereof and of any instrument relating to duties of excise made under statute, shall, with any necessary modifications and exceptions as may be specified in regulations, apply to such tax as if it were a duty of excise, and
(c) the person by whom the tax is payable shall complete such form as is provided for the purposes of this subsection by the Revenue Commissioners.
(7) In this section-
"alcohol products" has the same meaning as it has in section 73(1) of the Finance Act 2003;
"suspension arrangement" means an arrangement under which excisable products are produced, processed, held or moved, excise duty being suspended.
Amendments
Subs (7) substituted by Finance Act 2008 section 141 and Schedule 8 para 3(b)(iv) on and from 13 March 2008.
