Number 3/2003: Chapter 2 Miscellaneous

3 2003

Finance Act 2003

Chapter 2

Miscellaneous

Amendment of section 97 (excisable products) of Finance Act 2001.

87. — Section 97 of the Finance Act 2001 is amended—

(a) by substituting the following for subsection (1):

“(1) For the purposes of this Part the following are excisable products:

(a) until such day as the Minister for Finance may appoint by order under section 86 of the Finance Act 2003 for the coming into operation of section 75 of that Act—

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

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

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

(iv) beer chargeable with the duty of excise imposed by section 90 of the Finance Act 1992 ;

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

(b) from such day as the Minister for Finance may appoint by order under section 86 of the Finance Act 2003 for the coming into operation of section 75 of that Act, alcohol products (within the meaning given by section 73 of that Act) chargeable with the duty of excise imposed by the said section 75 ;

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

(d) mineral oil chargeable with the duty of excise imposed by section 95 of the Finance Act 1999 .”,

and

(b) in paragraph (a) of subsection (2) by substituting “(d)” for “(h)”.

Amendment of section 109 (warehousing) of Finance Act 2001.

88. — Section 109 of the Finance Act 2001 is amended by inserting the following after subsection (6):

“(6A) An authorised warehousekeeper or any person acting on behalf of such warehousekeeper shall, in respect of any warehouse approved in relation to such warehousekeeper, provide such appliances, facilities and assistance as an officer may reasonably require to take account of any excisable product or materials, and allow an officer at any reasonable time to use anything so provided.”.

Amendment of Chapter 2 of Part 2 (Intra-Community movement) of Finance Act 2001.

89. —Chapter 2 of Part 2 of the Finance Act 2001 is amended by substituting the following for section 110:

“Scope (Chapter 2).

110.—(1) This Chapter shall apply to all excisable products — except that, in the case of mineral oil, it shall apply only to products specified in paragraph (1) of Article 2a of Council Directive No. 92/81/EEC of 19 October 1992¹ or which have been the subject, under paragraph (2) of that article, of a decision to make such products subject to the control and movement provisions of the Directive.

(2) Notwithstanding the relief from alcohol products tax under paragraph (d) of section 77 of the Finance Act 2003 for completely denatured alcohol products, this Chapter shall apply to all such products.”.

Amendment of section 136 (entry and search of premises) of Finance Act 2001.

90. — Section 136 of the Finance Act 2001 is amended by inserting the following after subsection (4):

“(4A) (a) Where an officer in or on any premises or place pursuant to this section has reason to believe that any concealed pipe, conveyance, utensil or other equipment is being kept or made use of in or on such premises or place with intent to evade alcohol products tax, then such officer or any person assisting such officer may break open any floor or wall of such premises or place, or any ground in or adjoining it, to search for such concealed pipe, conveyance, utensil or equipment.

(b) Where no concealed pipe, conveyance, utensil or other equipment, to which paragraph (a) relates, is found as a result of the breaking open of any floor or wall of any premises or place, then nothing in that paragraph shall be used as a defence in any civil proceedings to a claim arising out of any damage caused by that breaking open.”.

Rates of mineral oil tax.

91. — The Finance Act 1999 is amended by substituting the following for Schedule 2 to that Act, as amended by section 89 of the Finance Act 2002 ( No. 5 of 2002 ):

“SCHEDULE 2

Rates of Mineral Oil Tax

(with effect as on and from 5 December 2002)

Description of Mineral Oil	Rate of Duty
Light Oil:
Leaded petrol	€511.72 per 1,000 litres
Unleaded petrol	€401.36 per 1,000 litres
Super unleaded petrol	€506.47 per 1,000 litres
Aviation gasoline	€255.86 per 1,000 litres
Heavy Oil:
Used as a propellant with a maximum sulphur content of 50 milligrammes per kilogramme	€326.73 per 1,000 litres
Other heavy oil used as a propellant	€379.12 per 1,000 litres
Kerosene used other than as a propellant	€31.74 per 1,000 litres
Fuel oil	€13.45 per 1,000 litres
Other heavy oil	€47.36 per 1,000 litres
Liquefied Petroleum Gas:
Used as a propellant	€53.01 per 1,000 litres
Other liquefied petroleum gas	€18.15 per 1,000 litres
Substitute Fuel:
Used as a propellant	€326.73 per 1,000 litres
Other substitute fuel	€47.36 per 1,000 litres

”.

Spirits.

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

(2) The duty of excise on spirits imposed by paragraph 4(2) of the Imposition of Duties (No. 221) (Excise Duties) Order 1975 (S.I. No. 307 of 1975) shall be charged, levied and paid, as on and from 5 December 2002, at the rate of €39.25 per litre of alcohol in the spirits.

(3) Section 82 of, and the Second Schedule to, the Finance Act 1996 (as amended by section 240 of, and Part 3 of Schedule 5 to, the Finance Act 2001 ), are repealed with effect as on and from 5 December 2002.

Offences in relation to keeping, selling or delivering of unexcised spirits.

93. —(1) In this section—

“counterfeit goods” has the same meaning as it has in Article 1 of Council Regulation (EC) No. 241/99 of 25 January 1999¹ ;

“spirits” has the same meaning as it has in paragraph 4(8) of the Imposition of Duties (No. 221) (Excise Duties) Order 1975 (No. 307 of 1975).

(2) It is an offence under this subsection to invite an offer to treat for, offer for sale, keep for sale or delivery, sell or deliver, or to be in the process of delivering spirits on which the appropriate rate of excise duty has not been paid.

(3) Without prejudice to any other penalty to which a person may be liable, such person convicted of an offence under subsection (2) is liable on summary conviction to a fine of €1,900.

(4) Any spirits in respect of which an offence has been committed under subsection (2) are liable to forfeiture.

(5) In the case of an offence under subsection (2), where it is shown that spirits are counterfeit goods, it shall be presumed (unless the contrary is proved) that excise duty has not been paid at the appropriate rate on such spirits.

Amendment of section 102 (offences) of Finance Act 1999.

94. — Section 102 of the Finance Act 1999 is amended—

(a) in subsection (1) by substituting the following for paragraph (b):

“(b) to use as a propellant, to invite an offer to treat for, offer for sale, keep for sale or delivery, sell or deliver, or to be in the process of delivering for such use or to keep in a fuel tank—

(i) any mineral oil on which mineral oil tax at the appropriate standard rate has not been paid,

(ii) any mineral oil containing one or more of the markers prescribed by regulations under section 104, or

(iii) any substance where the importation of mineral oil containing such substance is prohibited by regulations made under section 104,”,

(b) by substituting the following for subsection (6):

“(6) (a) In the case of an offence under subsection (1), which relates to paragraph (b) of that subsection, that consists of the use of mineral oil as a propellant or keeping of mineral oil in a fuel tank in contravention of that subsection, any vehicle concerned in such offence shall be liable to forfeiture only where—

(i) a concealed tank, other container or any device, contrivance or method of any kind is employed to conceal the presence in a motor vehicle of mineral oil intended for use as a propellant, or

(ii) the owner or person in charge of the motor vehicle concerned in such offence does not have a permanent address in the State, or

(iii) proof of payment of mineral oil tax at the rate appropriate for use of the mineral oil concerned in a fuel tank is not produced, following interrogation under the provisions of Chapter 4 of Part 2 of the Finance Act 2001 , and an officer has reasonable grounds to suspect that mineral oil tax has not been so paid, or

(iv) the offence is a second or subsequent such offence by the person concerned.

(b) Section 125(3) of the Finance Act 2001 does not apply to an offence to which this subsection relates.”.

Amendment of section 103 (presumptions in certain proceedings) of Finance Act 1999.

95. — Section 103 of the Finance Act 1999 is amended by inserting the following after subsection (3):

“(4) Where, in any proceedings for an offence under section 102(1)(b)(i) it is proved that the mineral oil which is the subject of the offence is heavy oil other than fuel oil or kerosene, with a sulphur content exceeding 350 milligrammes per kilogramme, it shall be presumed, until the contrary is proved, that mineral oil tax at the appropriate standard rate has not been paid on such mineral oil.”.

Tobacco products.

96. —(1) In this section and in Schedule 3—

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

“Act of 2002” means the Finance Act 2002 ;

“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 , and by section 94 of the Act of 2002.

(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 Part 2 of Schedule 4 to the Act of 2002, be charged, levied and paid, as on and from 5 December 2002, at the several rates specified in Schedule 3.

Amendment of section 103 (payment) of Finance Act 2001.

97. — Section 103 of the Finance Act 2001 is amended by substituting the following for subsection (2):

“(2) (a) Without prejudice to the provisions of section 74 of the Finance Act 2002 concerning betting duty, where any amount of excise duty becomes payable under subsection (1) or under any other provision of the statutes which relate to the duties of excise, or any instrument relating to the duties of excise made under statute, and is not paid, simple interest on the amount shall be paid by the person liable to pay the duty and such interest shall be calculated from the date on which the amount became payable at a rate of 0.0322 per cent for each day or part of a day during which the amount remains unpaid.

(b) The interest payable under this section is deemed to be a debt to the Minister for Finance for the benefit of the Central Fund and shall be payable to the Commissioners and may (without prejudice to any other mode of recovery of such interest) be sued for and recovered by action, or other appropriate proceedings, at the suit of the Commissioners by an officer authorised by them for the purposes of this subsection in any court of competent jurisdiction.

(i) a certificate signed by an officer which certifies that a stated amount of interest is due and payable by the defendant shall be evidence, until the contrary is proved, that that amount is so due and payable, and

(ii) a certificate so certifying and purporting to be signed by an officer may be tendered in evidence without proof and shall be deemed, until the contrary is proved, to have been signed by an officer.”.

Amendment of Chapter 1 (interpretation, liability and payment) of Part 2 of Finance Act 2001.

98. —Chapter 1 of Part 2 of the Finance Act 2001 is amended by inserting the following sections after section 105:

“Underpayments.	105A.—(1) Unless a notification in writing stating that an amount of excise duty is due has been issued by the Commissioners before the expiry of a period of 4 years from the date of the act or event giving rise to the liability for that duty, proceedings for the recovery of such an amount may not be instituted or other action for such recovery taken, except where there are reasonable grounds to believe that any form of fraud or neglect has been committed by or on behalf of any person in connection with that liability. (2) In this section ‘neglect’ means negligence or a failure to give any notice, information or record or to make any return required to be given or made under the provisions of the statutes which relate to the duties of excise, and of any instruments relating to those duties made under statute. (3) This section comes into operation on such day as the Minister for Finance may appoint by order.
Repayment of overpaid duty.	105B.—(1) Subject to the other provisions of this section and section 105C where a person has paid an amount of excise duty or interest on excise duty which was not due from that person, the person is entitled to repayment of the amount involved. (2) The Commissioners are liable to repay an amount under this section only where a claim in writing, or in such other form as they may allow, is made to them for that purpose. (3) Except as provided by this section or by or under any other provision of the law relating to excise, the Commissioners are not liable to repay an amount of excise duty or interest on excise duty by virtue of the fact that it was not due.
Period for repayment claims.	105C.—(1) For the purposes of this section— ‘excise law’ means the statutes which relate to the duties of excise and instruments relating to those duties made under statute. (2) Subject to subsections (3) and (4) the Commissioners shall not make a repayment of excise duty or interest paid in respect of such duty unless a claim for that repayment is made within a period of 4 years from the date of payment to which the claim relates or from the date of any other act or event giving rise to an entitlement to a repayment. (3) Subject to subsection (4), where a claim for repayment— (a) the payment in respect of which, or (b) the act or event giving rise to an entitlement to repayment, occurs prior to 1 May 2003, subsection (2) shall apply with effect from 1 January 2005. (4) Where a person would, on due claim, be entitled to repayment of excise duty or interest paid on that duty under any other provision of excise law which provides for a shorter period within which the claim for repayment is to be made, then no repayment shall be made unless the claim for repayment is made within the shorter period concerned. (5) This section comes into operation on such day as the Minister for Finance may appoint by order.
Interest on repayment of duty.	105D.—(1) For the purposes of this section— ‘claimant’ means a person who submits a valid claim for a repayment amount; ‘excise law’ means the statutes which relate to the duties of excise and instruments relating to those duties made under statute; ‘repayment amount’ means an amount which a person becomes entitled to receive from the Commissioners and which is claimed— (a) within such period (if any) set down in respect of the provision of excise law under which the claim for repayment is made, where this applies, or (b) in all other cases, within a period of 4 years from the date of payment of excise duty or of any other act or event giving rise to an entitlement to repayment, but such amount does not include interest payable under this section; ‘valid claim’ means a claim, which includes all information required by the Commissioners to enable them to determine if and to what extent a repayment is due and, where applicable, is furnished in accordance with the provision of excise law under which such claim is made. (2) Where a mistaken assumption in the application of a provision of excise law is made by the Commissioners and as a result a repayment amount is payable to a claimant, interest is, subject to section 1006A(2A) of the Taxes Consolidation Act 1997 , payable by the Commissioners on that amount from— (a) in the case of an overpaid amount, the date that overpaid amount was received by the Commissioners, and (b) in all other cases, the date on which the claimant would have been entitled to the repayment amount but for that mistaken assumption, to the date on which the repayment amount is paid by the Commissioners to the claimant. (3) Where, for any reason other than a mistaken assumption made by the Commissioners in the application of a provision of excise law, a repayment amount is payable to a claimant but is not paid until after the expiry of 6 months from the date the Commissioners receive a valid claim for that amount, interest is, subject to section 1006A(2A) of the Taxes Consolidation Act 1997 , payable by the Commissioners on that amount from the date on which that 6 month period expires to the date on which the repayment amount is paid by the Commissioners to the claimant. (4) Interest payable in accordance with this section, shall be simple interest payable at the rate of 0.011 per cent per day or part of a day, or such other rate as may be prescribed by the Minister for Finance by order under subsection (7). (5) Interest shall not be payable under this section if it amounts to less than €10. (6) This section shall not apply in relation to any repayment or part of a repayment in respect of which interest is payable under or by virtue of any provision of any other enactment. (7) (a) The Minister for Finance may, from time to time, make an order prescribing a rate for the purposes of subsection (4). (b) Every order made by the Minister for Finance under paragraph (a) shall be laid before Dáil Éireann as soon as may be after it is made and, if a resolution annulling the order is passed by Dáil Éireann within the next 21 days on which Dáil Éireann has sat after the order is laid before it, the order shall be annulled accordingly, but without prejudice to the validity of anything previously done under it. (8) The Commissioners may make regulations as necessary governing the operation of this section. (9) This section comes into operation on such day as the Minister for Finance may appoint by order.”.

Administrative penalties for breach of provisions or regulations.

99. —Chapter 3 of Part 2 of the Finance Act 2001 is amended by inserting the following section after section 124:

“124A.—(1) A person who contravenes or fails to comply with—

(a) any condition imposed under section 109(5), or

(b) any condition referred to in section 153(2)(c) and which is contained in a regulation under that section,

is liable to a penalty of €1,500 for each such contravention or failure.

(2) Any penalty payable under this section is deemed to be a debt due to the Minister for Finance for the benefit of the Central Fund and shall be payable to the Commissioners and may (without prejudice to any other mode of recovery of such penalty) be sued for and recovered by action, or other appropriate proceedings, at the suit of the Commissioners by an officer authorised by them for the purposes of this subsection in any court of competent jurisdiction.”.

Delegation of powers, functions and duties of Commissioners.

100. —Chapter 5 of Part 2 of the Finance Act 2001 is amended by inserting the following section before section 145:

“144A.—(1) For the purposes of this Part, other than sections 107 and 153, and subject to the direction and control of the Commissioners, any power, function or duty conferred or imposed on them may, subject to subsection (2), be exercised or performed on their behalf by an officer.

(2) Any power, function or duty conferred or imposed on the Commissioners by section 109, 112, 113 or 116 may be exercised or performed on their behalf, and subject to their direction and control, by an officer authorised by them in writing for the purposes of the section concerned.”.

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

101. —(1) Section 130 of the Finance Act 1992 is amended—

(a) in the definition of “Category B vehicle” (amended by section 169 of the Finance Act 2001 ):

(i) by inserting “a pick-up” after “a category D vehicle”, and

(ii) by substituting the following for paragraph (a):

“(a) in the case of a crew cab, is less than 3,500 kilograms gross vehicle weight, or”,

(b) by substituting the following for the definition of “crew cab” (amended by section 169 of the Finance Act 2001 );

“ ‘crew cab’ means a vehicle that comprises a cab, with seating for a driver and a minimum of 3 and a maximum of 6 other persons, and an area to the rear of the cab that is designed, constructed or adapted exclusively for the carriage of goods and which area—

(i) is completely and permanently separated from the cab by a rigid partition that is fixed in such manner as may be prescribed by the Commissioners, and

(ii) has a floor length that is not less than 45 per cent of the wheelbase when measured in such manner as may be prescribed by the Commissioners;”,

“ ‘pick-up’ means a vehicle that comprises a cab, with a single row of seating for a driver and a maximum of two other persons, and an uncovered area to the rear of the cab that is designed, constructed or adapted exclusively for the carriage of goods and which area—

(i) is completely and permanently separated from the cab by a rigid partition that is fixed in such manner as may be prescribed by the Commissioners, and

(ii) has a floor length that is not less than 45 per cent of the wheelbase when measured in such manner as may be prescribed by the Commissioners;”,

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

Amendment of section 131 (registration of vehicles by Revenue Commissioners) of Finance Act 1992.

102. —(1) Section 131 of the Finance Act 1992 is amended—

by substituting the following for subsection (5) (amended by section 100 of the Finance Act 2000 ):

“(5) (a) The Commissioners shall assign in the prescribed manner a unique identification mark to each vehicle entered in the register and, following the issue of a licence under section 1 of the Act of 1952, the Minister for the Environment and Local Government shall issue to the owner of each such vehicle a certificate of registration in the prescribed form.

(b) Notwithstanding the provisions of paragraph (a), a certificate of registration may be issued where a licence under the Act of 1952 is not issued and the Minister for the Environment and Local Government or a licensing authority, as appropriate, is satisfied that the vehicle has not or will not in the future be used in any public place within the meaning of section 64 of the Finance Act 1976 .”.

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

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

103. —(1) Section 132 of the Finance Act 1992 , is amended in paragraphs (a) and (aa) (inserted by section 116 of the Finance Act 1999 ) of subsection (3) by substituting “1,900 cubic centimetres” for “2,000 cubic centimetres”.

(2) This section applies as and from 1 January 2003.

Amendment of section 134 (permanent reliefs) of Finance Act 1992.

104. —(1) Section 134 of the Finance Act 1992 is amended by deleting subsection (15).

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

Amendment of section 135C (remission or repayment in respect of vehicle registration tax on certain hybrid electric vehicles) of Finance Act 1992.

105. —(1) Section 135C (inserted by section 168 of the Finance Act 2001 ) of the Finance Act 1992 is amended in subsection (1) by substituting “31 December 2004” for “31 December 2002”.

(2) This section applies as and from 1 January 2003.

Amendment of section 141 (regulations) of Finance Act 1992.

106. — Section 141 of the Finance Act 1992 is amended in subsection (2), by substituting the following for paragraph (t) (inserted by section 74 of the Finance Act 1996 ):

“(t) prescribe what constitutes permanently fitted equipment for the purposes of the definition of ‘motor caravan’ in section 130,

(u) prescribe the manner in which the rigid partition which completely and permanently separates the cab from the area designed, constructed or adapted exclusively for the carriage of goods in a crew cab or a pick-up is to be fixed for the purposes of the definition of ‘crew cab’ and ‘pick-up’ in section 130,

(v) prescribe the manner in which the floor length of the area designed, constructed or adapted exclusively for the carriage of goods in a crew cab or a pick-up is to be measured for the purposes of the definition of ‘crew cab’ and ‘pick-up’ in section 130.”.

Gaming licences.

107. —(1) The duty of excise imposed by section 17 of the Finance Act 1956 on gaming licences issued under section 19 of the Gaming and Lotteries Act 1956 shall be charged, levied and paid on such licences issued on or after 1 June 2003 at the rates specified in Schedule 4 in lieu of the rates specified in Part III of the Sixth Schedule to the Finance Act 1992 (as amended by reference to section 240 of, and Part 3 of Schedule 5 to, the Finance Act 2001 ).

(2) In respect of licences issued on or after 1 June 2003, Part III of the Sixth Schedule to the Finance Act 1992 is repealed.

(3) This section comes into operation on such day as the Minister for Finance may appoint by order.

Amendment of section 43 (gaming machine licence duty) of Finance Act 1975.

108. —(1) Section 43 of the Finance Act 1975 is amended—

(a) in subsection (2)(a) (as amended by paragraph (b) of section 176 of the Finance Act 2001 ) by deleting “once more” after “to play again”,

(b) by substituting the following for subsection (6):

“(6) There shall be charged, levied and paid on the grant of a gaming machine licence a duty of excise at whichever of the following rates is appropriate having regard to the period for which the licence is to remain in force, that is to say, where the period for which the licence is to remain in force—

(a) does not exceed 3 months, €145,

(b) exceeds 3 months but does not exceed 12 months, €505.”,

and

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

Amendment of section 120 (interpretation (Chapter III) of Finance Act 1992.

109. —(1) Section 120 of the Finance Act 1992 (as amended by section 175 of the Finance Act 2001 ) is amended in subsection (2)(d) by deleting “once more” after “to play again”.

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

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

110. —(1) Section 123 of the Finance Act 1992 is amended by deleting paragraph (c) (inserted by section 70(b) of the Finance Act 1993 ).

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

Time limits.

111. —(1) The Finance Act 2002 is amended by inserting the following after section 73:

“73A.—(1) (a) In relation to any month or period commencing on or after 1 May 2002, an estimate of betting duty payable or an assessment of betting duty payable under section 72 or 73 may be made at any time not later than 4 years after the end of the month or period to which the estimate or assessment relates or, where the period in respect of which the estimate or assessment is made consists of 2 or more months or periods, after the end of the earlier or the earliest month or period comprised in such month or period.

(b) Notwithstanding paragraph (a), in a case in which any form of fraud or neglect has been committed by or on behalf of any person in connection with or in relation to betting duty, an estimate or assessment as aforesaid may be made at any time for any month or period for which, by reason of the fraud or neglect, betting duty would otherwise be lost to the Exchequer.

(c) A person shall be deemed not to have failed to do anything required to be done within a limited time if he or she did it within such further time, if any, as the Revenue Commissioners may have allowed.

(d) Where a person has a reasonable excuse for not doing anything required to be done, he or she shall be deemed not to have failed to do it if he or she did it without unreasonable delay after the excuse had ceased.

(e) In this subsection “neglect” means negligence or a failure—

(i) to give any notice,

(ii) to furnish particulars,

(iii) to make any return, or

(iv) to produce or furnish any information, book, document, record or declaration,

required to be given, furnished, made or produced under this Chapter or regulations.

(2) (a) Where a person dies, an estimate or assessment of betting duty under section 72 or 73, as the case may be, may be made on his or her personal representative for any period for which such an estimate or assessment—

(i) could have been made upon him or her immediately before his or her death, or

(ii) could be made upon him or her if he or she were living,

in respect of betting duty which became due by such person before his or her death, and the amount of betting duty recoverable under such estimate or assessment shall be a debt due from and payable out of the estate of such a person.

(b) Subject to paragraph (c), an estimate or assessment of betting duty shall not be made by virtue of this subsection—

(i) later than 3 years after the expiration of the year in which the deceased person died, in a case in which the grant of probate or letters of administration was made in that year, and

(ii) later than 2 years after the expiration of the year in which such grant was made in any other case.

(i) after the year in which the deceased person died, delivers an additional affidavit under section 48 of the Capital Acquisitions Tax Consolidation Act 2003 , or

(ii) is liable to deliver an additional affidavit under the said section 48, has been so notified by the Revenue Commissioners and did not deliver such an affidavit in the year in which the deceased person died,

then such estimate or assessment referred to in paragraph (b) may be made at any time before the expiration of 2 years after the end of the year in which the additional affidavit was or is delivered.”.

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

¹OJ No. L316 of 31 October, 1992, p.12

¹ OJ No. L27 of 2 February, 1999, p.1