Imposition of Duties (No. 260) (Excise Duty on Video Players) Order, 1982.
Statutory Instruments
Source: Statutory Instruments

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paragraphs: This Order may be cited as the Imposition of Duties (No. 260) (Excise Duty on Video Players) Order, 1982.
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paragraphs: This Order shall come into operation on the 13th day of March, 1982.
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paragraphs: (1) In this Order—
"video player" means any apparatus which is complete or substantially complete and is designed—
( a ) to reproduce an image and sound on a television, or
( b ) to record an image and sound and to reproduce them on a television;
"television" has the same meaning as it has in the Imposition of Duties (No. 236) (Excise Duties on Motor Vehicles, Televisions and Gramophone Records) Order, 1979 ( S.I. No. 57 of 1979 );
"licensed manufacturer" means a manufacturer who is the holder of a licence for the time being in force under paragraph 8 of this Order;
"manufacture" means the making or assembling in the State of video players and "manufacturer" shall be construed accordingly.
(2) For the purposes of this Order delivery of video players shall be considered to have taken place when they are sent out, on or for sale or otherwise, from a premises of a manufacturer, or are otherwise removed from such premises.
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paragraphs: In addition to any other duty which may be chargeable, there shall be charged, levied and paid on video players delivered in the State, or imported into the State, a duty of excise at the rate of £20 for each video player.
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paragraphs: A manufacturer shall be liable for payment of the duty imposed by paragraph 4 of this Order, where chargeable, in respect of video players delivered from his premises.
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paragraphs: The Revenue Commissioners may, subject to compliance with such conditions for securing payment of the duty as they may think fit to impose, permit payment of the duty imposed by paragraph 4 of this Order to be deferred to a day not later than the fifteenth day of the month following that in which the said duty is charged.
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paragraphs: The Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose—
( a ) repay or remit the duty imposed by paragraph 4 of this Order on video players that are shown to their satisfaction—
(i) to have been destroyed or become unfit for use by unavoidable accident before removal from a licensed manufacturer's premises, or
(ii) to have been received back, prior to use, at the premises of a licensed manufacturer as being defective, or to have been received back, after use, at the premises of a licensed manufacturer for repair and are, in either case, subsequently redelivered, exported or destroyed under arrangements approved of by them.
( b ) authorise the removal from the premises of a licensed manufacturer without payment of excise duty of video players for exportation or shipment as stores or for warehousing for exportation or shipment as stores.
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paragraphs: (1) A person shall not manufacture video players unless he is the holder of a licence issued by the Revenue Commissioners under this paragraph.
(2) Licences under this paragraph shall expire on the 31st day of December, in each year.
(3) A licence under this paragraph shall be in such form as the Revenue Commissioners may approve.
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paragraphs: Paragraphs (b), (c) and (d) of subsection (5) and subsections (6) (a) and (8) of section 75 of the Finance Act, 1980 (No. 14 of 1980) shall apply in relation to the duty imposed by paragraph 4 of this Order, with the following modifications:
( a ) "video players" shall be substituted for "mechanical lighters" wherever it occurs in the said paragraph (c),
( b ) ", as applied by the Imposition of Duties (No. 260) (Excise Duty on Video Players) Order, 1982," shall be inserted after "section" in the said paragraph (b) and after "subsection" in the said paragraph (d),
( c ) "the Imposition of Duties (No. 260) (Excise Duty on Video Players) Order, 1982" shall be substituted for "this section" in the said subsection (6) (a), and
( d ) "the Imposition of Duties (No. 260) (Excise Duty on video Players) Order, 1982, or of regulations under section 75(6) (a) of this Act as applied by that Order" shall be substituted for "this section or of regulations under subsection (6) of this section" in the said subsection (8).
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paragraphs: Where an officer of Customs and Excise finds that the number of video players in the stock or possession of a licensed manufacturer is less than the recorded number which, according to records or other documents required to be kept by him, ought to be in his stock or possession, then, except in so far as the deficiency is explained to the satisfaction of the Revenue Commissioners, video players to the number of the deficiency shall be deemed to have been delivered from the premises of the licensed manufacturer on the day on which the deficiency first came to the notice of the officer.
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paragraphs: (1) The provisions of the Customs Acts and of any instrument relating to duties of customs made under statute shall, with any necessary modifications, apply in relation to the duty imposed by paragraph 4 of this Order on video players imported into the State as they apply in relation to duties of customs.
(2) 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, apply in relation to the duty imposed by paragraph 4 of this Order on video players manufactured in the State as they apply to duties of excise.
(3) Where in relation to the duty of excise imposed by this Order there is a provision in this Order corresponding to a provision of the Customs Acts or of any instrument relating to duties of customs made under statute (in so far as imported goods are concerned) or to a provision of the statutes which relate to the duties of excise or of any instrument relating to the duties of excise made under statute (in so far as goods manufactured in the State are concerned), the latter provisions shall not apply in relation to the duty of excise imposed by this Order.
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paragraphs: The duty of excise imposed by this Order is hereby placed under the care and management of the Revenue Commissioners.
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paragraphs: This Order, so far as it relates to the duty of excise imposed by paragraph 4 of this Order on dutiable goods imported into the State, shall be construed together with the Customs Acts and, so far as it relates to the duty of excise imposed by the said paragraph 4 on dutiable goods manufactured in the State, shall be construed together with the Statutes which relate to the duties of excise and the management of those duties.
GIVEN, under the Official Seal of the Government, this 12th day of March, 1982.
CHARLES J. HAUGHEY,
Taoiseach.
EXPLANATORY NOTE.
This Order imposes an excise duty on video players delivered in the State or imported into the State on or after 13 March, 1982.