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Special Committee on the Finance Bill, 1992 debate -
Tuesday, 12 May 1992

SECTION 87.

Question proposed: "That section 87 stand part of the Bill."

On rebate (a), how is it possible to lose beer in an approved warehouse in the eyes of the Revenue and reclaim excise due?

There is a number of ways, for example, breakages and packaging but contamination would be the most significant cause. In effect, beers are now all marked with an expiry date and if they are stored in a bonded warehouse after due dates, they are entitled to refunds. Mopping up operations and spillages would also be included.

Question put and agreed to.
Sections 88 to 90, inclusive, agreed to.
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