LegalizeFinance Act , 1979
(iii) in the space provided, sign the forms required to be completed by the individual for the purposes of the said paragraph 2.
Where it appears to the Revenue Commissioners that—
(a) a certificate of registration was issued on the basis of false or misleading information,
(b) a certificate of registration would not have been issued if information of which they became aware subsequent to its issue had been available to them at the date of its issue,
(c) a person, to whom a certificate of registration was issued has permitted it to be misused,
(d) a person, to whom a certificate of registration was issued or, in the case of a partnership any partner, has ceased to be resident in the State, or
(e) a person to whom a certificate of registration was issued has failed to comply with any of the provisions of paragraph 6,
they may—
(I) cancel the certificate,
(II) require the person, to whom the certificate was issued, by notice in writing to return to them forthwith the said certificate, and
(III) remove the person's name from the register kept and maintained in accordance with paragraph 5 (2) and from every copy of such register.
(1) Where a person—
(a) for the purpose of obtaining a certificate of registration makes a false statement, or furnishes a document which is, to his knowledge, false in a material particular to the Revenue Commissioners or to an authorised officer,
(b) disposes of a certificate of registration otherwise than by the return of the said certificate to the Revenue Commissioners,
(c) fails to return a certificate of registration to the Revenue Commissioners when required to do so pursuant to paragraph 7,
(d) is in possession of a certificate of registration that was not issued to him by the Revenue Commissioners, or
(e) produces to an individual a certificate of registration after having been required by the Revenue Commissioners to return the certificate,
he shall be guilty of an offence and shall be liable, on summary conviction, to a fine not exceeding £500 or, at the discretion of the court, to imprisonment for a term not exceeding 6 months or to both the fine and the imprisonment.
(2) Any person who aids, abets, counsels or procures—
(a) the obtaining of a certificate of registration by means of a false statement,
(b) the use by any person, other than the person to whom it was issued by the Revenue Commissioners, of a certificate of registration, or
(c) the production to an individual of a document that is not a certificate of registration but purports to be such a certificate,
shall be guilty of an offence and shall be liable, on summary conviction, to a fine not exceeding £500 or, at the discretion of the court, to imprisonment for a term not exceeding 6 months or to both the fine and the imprisonment.
(3) Any registered person who contravenes or fails to comply with a provision of paragraph 6 shall be guilty of an offence and shall be liable, on summary conviction, to a fine not exceeding £500.
(1) Any notice, certificate or form which is required to be given, served, sent or issued under this section may be sent by post.
(2) In proceedings under paragraph 8—
(a) a certificate purporting to be signed by an officer of the Revenue Commissioners which certifies that he has examined the relevant records and that it appears from them that a stated notice was duly given to the defendant on a stated day shall be evidence, until the contrary is proved, that that person received the notice in the ordinary way,
(b) a certificate purporting to be signed by an officer of the Revenue Commissioners which certifies that he has examined the relevant records, certificates or forms and that it appears that a stated certificate was not received from the defendant or that stated particulars were not furnished by him to a stated individual or that a stated certificate or form was not signed by the defendant in the space provided therefor shall be evidence, until the contrary is proved, that the defendant did not deliver that certificate or furnish that information or sign that certificate or form,
(c) a document purporting to be a certificate specified in subparagraph (a) or (b) of this paragraph shall be deemed to be such a certificate, and to be signed by the person purporting to have signed it, unless the contrary is shown.
The power—
(a) to issue or cancel a certificate of registration,
(b) to require a person to return the certificate of registration issued to the said person,
(c) to remove a person's name from the register kept and maintained in accordance with paragraph 5 and from every copy of such register,
may be exercised by an inspector of taxes.
(1) All such acts as are by this Schedule required to be done by a person shall—
(a) in the case of a body of persons which is not a company, be done by the treasurer or other officer acting as such for the time being of the body of persons, and he shall be answerable for doing all such acts,
(b) in the case of a company, be done by the secretary of the company or other officer (by whatever name called) performing the duties of secretary, and he shall be answerable for doing all such acts.
(c) in the case of a partnership, be done by the precedent partner and he shall be answerable for doing all such acts.
(2) The reference to a registered person in paragraph 8 (3) shall, in the case of a partnership which is a registered person, be deemed to be a reference to the precedent partner of the said partnership.
THIRD SCHEDULE Rates of Excise Duty on Spirits
| Description of Spirits | Rate of Duty |
|---|---|
| £ | |
| For every gallon computed at proof of spirits of any description not mentioned hereinafter and imported mixtures and preparations containing spirits | 31.0246 |
| For every gallon of imported perfumed spirits entered in such manner as to indicate that the strength is not to be tested | 49639 |
| For every gallon of imported liqueurs, cordials, mixtures and other preparations in bottle entered in such manner as to indicate that the strength is not to be tested | 41883 |
FOURTH SCHEDULE Rates of Excise Duty on Tobacco Products
| Description of Product | Rate of Duty |
|---|---|
| Cigarettes | £910 per thousand together with the amount equal to 202 per cent. of the price at which the cigarettes are sold by retail. |
| Cigars | £8064 the lb. |
| Cavendish or negrohead | £8149 the lb. |
| Hard pressed tobacco | £5212 the lb. |
| Other pipe tobacco | £6551 the lb. |
| Other smoking or chewing tobacco | £6805 the lb. |
FIFTH SCHEDULE
PART I
| Description of Wine | Rate of Duty |
|---|---|
| Still | £ |
| Not exceeding 25 of proof spirit | 2844 the gallon |
| Exceeding 25 but not exceeding 30 of proof spirit | 3701 the gallon |
| Exceeding 30 of proof spirit | 4570 the gallon |
| Sparkling | 5588 the gallon |
| Wine whether still or sparkling exceeding 42 of proof spirit | |
| An additional duty for every degree or fraction of a degree above 42 of proof spirit | 0310 the gallon |
PART II
| Description of Made Wine | Rate of Duty |
|---|---|
| Still | £ |
| Not exceeding 25 of proof spirit | 2466 the gallon |
| Exceeding 25 but not exceeding 30 of proof spirit | 3081 the gallon |
| Exceeding 30 of proof spirit | 3392 the gallon |
| Sparkling | 4291 the gallon |
| Whether still or sparkling exceeding 42 of proof spirit | |
| An additional duty for every degree or fraction of a degree above 42 of proof spirit | 0276 the gallon |
SIXTH SCHEDULE Rates of Excise Duty on Cider and Perry
| Description of Cider and Perry | Rate of Duty |
|---|---|
| £ | |
| Of an actual alcoholic strength by volume not exceeding 6 vol | 030 the gallon |
| Of an actual alcoholic strength by volume exceeding 6 vol but not exceeding 87 vol | 125 the gallon |
| Of an actual alcoholic strength by volume exceeding 87 vol | 2.466 the gallon |
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