Is the commencement date contingent on what happens in the negotiations or is it in effect the date of next year's budget?
SECTION 97.
Question proposed: "That section 97 stand part of the Bill."
The section provides that the provision will come into operation on the day appointed by order of the Minister and that different dates of operation may apply to different provisions. Even though the intention is generous if Directives are adopted, January would be the commencement date for all of these provisions.
This question may already be covered in other legislation relating to the Revenue Commissioners. While reading this chapter on excise duty on beer and on the changes that are going to take place, I note that the Revenue Commissioners have significant discretionary powers to decide whether somebody has an approval or has complied with its terms. Is there any appeal mechanism whereby somebody who feels he has been badly treated by the Revenue Commissioners may seek redress? Is the appeal mechanism of the Revenue Commissioners covered by general legislation or would legislation be necessary in respect of this new regime and if so could the Minister bring it forward by autumn?
The appeals process will remain as at present. Appeal is to the courts under Customs and Excise Law.
Question put and agreed to.