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S.I. No. 197/1999 - Value-Added Tax (Supply of Food, Drink and Tobacco Products on Board Vessels Or Aircraft For Onboard Consumption) Regulations, 199

S.I. No. 197/1999 - Value-Added Tax (Supply of Food, Drink and Tobacco Products on Board Vessels Or Aircraft For Onboard Consumption) Regulations, 1999. Skip to content Disclaimer Feedback Helpdesk Gaeilge Léim go dtí an t-ábhar Séanadh Aiseolas Deasc chabhrach English Gaeilge English Produced by the Office of the Attorney General Táirgthe ag Oifig an Ard-Aighne Home Legislation Acts of the Oireachtas Statutory Instruments Pre-1922 Legislation Constitution External Resources Bills (Houses of the Oireachtas) Iris Oifigiúil / Official Gazette Revised Acts (LRC) Classified List of Legislation (LRC) Translations (acts.

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  3. s)or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile Statutory InstrumentsIonstraimí Reachtúla 1999 S.I. No. 197/1999 - Value-Added Tax (Supply of Food, Drink and Tobacco Products on Board Vessels Or Aircraft For Onboard Consumption) Regulations, 1999. S.I. No. 197/1999 - Value-Added Tax (Supply of Food, Drink and Tobacco Products on Board Vessels Or Aircraft For Onboard Consumption) Regulations, 1999. AmendmentsLeasuithe The Revenue Commissioners, in exercise of the powers conferred on them by paragraph (
  4. ia)of the Second Schedule to, and section 32 of, the Value-Added Tax Act, 1972 (No. 22 of 1972) (as amended by the European Communities (Value-Added Tax) Regulations, 1999), hereby make the following Regulations: 1. These Regulations may be cited as the Value-Added Tax (Supply of Food, Drink and Tobacco Products on board Vessels or Aircraft for onboard Consumption) Regulations, 1999. 2. These Regulations shall come into operation on the 1st day of July, 1999. 3. In these Regulations— “the Principal Act” means the Value-Added Tax Act, 1972 ; “the Act of 1992” means the Finance Act, 1992 (No. 9 of 1992); “excisable products” has the meaning assigned to it by— (
  5. a)paragraphs (
  6. a)to (
  7. e)and (i), or (
  8. b)on and from the commencement of section 112 of the Finance Act, 1999 (No. 2 of 1999), paragraphs (
  9. a)to (f), of section 104 of the Act of 1992. 4. The conditions which apply for the purposes of paragraph (
  10. ia)of the Second Schedule to the Principal Act are that the food, drink and tobacco products shall be supplied— (
  11. a)in the case of excisable products, in such form, manner and quantities as may be permitted by the Revenue Commissioners in respect of relief from exise duty, and (
  12. b)in the case of food and drink other than drink to which paragraph (
  13. a)applies— (
  14. i)from outlets, on board vessels or aircraft, approved by the Revenue Commissioners, and (
  15. ii)in such form and quantity as renders it suitable to be consumed by passengers while on board such vessels or aircraft. GIVEN this 30th day of June, 1999. JOSEPHINE FEEHILY, Revenue Commissioner. EXPLANATORY NOTE. (This note is not part of the Instrument and does not purport to be a legal interpretation.) After 30 June, 1999 sales of goods to passengers making intra-EU journeys will be liable to VAT at the appropriate rate. However, certain food, drink and tobacco products supplied to passengers for consumption on board a vessel or aircraft during an intra-EU journey will continue to be liable at the zero rate of VAT subject to the conditions specified in these Regulations. Privacy Statement Accessibility European Legislation Identifier (PDF) Open Data License Ráiteas Príobháideachais Inrochtaineacht Aitheantóir Eorpach Reachtaíochta (ELI) Ceadúnas Sonraí Oscailte Liosta Fianán © Government of Ireland. Oireachtas Copyright Material is reproduced with the permission of the Houses of the Oireachtas © Rialtas na hÉireann. Atáirgtear ábhar faoi Chóipcheart le cead ó Thithe an Oireachtais

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