S.I. No. 266/1979:

AGRICULTURAL PRODUCE (CEREALS AND SUGAR BEET) REGULATIONS, 1979.

AGRICULTURAL PRODUCE (CEREALS AND SUGAR BEET) REGULATIONS, 1979.

The Revenue Commissioners, in exercise of the powers conferred on them by section 15 (2) (a) of the Finance Act, 1966 , (No. 17 of 1966) as applied by the Imposition of Duties (No. 240) (Agricultural Produce) (Cereals and Sugar Beet) Order, 1979, ( S.I. No. 153 of 1979 ), hereby make the following Regulations:--

1. These Regulations may be cited as the Agricultural Produce (Cereals and Sugar Beet) Regulations, 1979.

2. These Regulations shall come into operation on the 1st day of August, 1979.

3. In these Regulations--

"approved" means approved by the Revenue Commissioners;

"Collector" means the Collector of Customs and Excise of the Collection in which the premises concerned is situated;

"Commissioners" means the Revenue Commissioners;

"duty" means duty of excise charged under the Order;

"entry book" means any book approved by the Commissioners in which the particulars required by Regulation 5 of these Regulations are to be entered;

"cereals", "sugar beet", "exporter", "farm holding", "premises", "proprietor" and "processing" have the meanings assigned to them by paragraph 3 of the Order;

"Officer" means any officer of Customs and Excise or any other officer of the Commissioners;

"The Order" means the Imposition of Duties (No. 240) (Agricultural Produce) (Cereals and Sugar Beet) Order, 1979 ( S.I. No. 153 of 1979 );

"return" means the return referred to in Regulation 5 of these Regulations.

4. (1) A proprietor shall not receive any cereals or sugar beet at any premises unless he is the holder of a licence granted under paragraph 9 of the Order.

(2) Every person required to be the holder of a licence shall apply in writing to the Revenue Commissioners for a licence and shall furnish to the Commissioners such information as they may require in relation to the application and the Commissioners shall, upon compliance by the person with any such requirements, thereupon grant a licence to the applicant.

(3) Where the licence is issued subject to any conditions, the person to whom it is issued shall comply with those conditions.

5. (1) The proprietor of every premises shall, subject to paragraph (3) of this Regulation, keep in respect of every such premises an entry book in such form as the Commissioners may approve.

(2) The following provisions shall have effect in relation to the entry book required to be kept under this Regulation:--

( a ) the proprietor shall keep the book available in the premises so that it may at any reasonable time be inspected by an officer;

( b ) the proprietor shall enter in the appropriate columns of the book the following particulars in respect of cereals or sugar beet received each day at the premises--

(i) the quantity,

(ii) the value,

(iii) the name and address of each supplier and, in the case of cereals received for drying from any farm holding and which have been grown on that farm holding and which are to be returned to the grower on or before the 31st day of December, 1979, the address of the farm holding on which the cereals were grown and the date of return of the cereals to the grower,

(iv) the import particulars of imported cereals or sugar beet,

(v) the licence number and invoice number in respect of cereals and sugar beat received from any person who is the holder of a licence under paragraph 9 of the Order,

(vi) the address of the farm holding on which sugar beet, in respect of which exemption from duty is claimed, was grown;

( c ) the proprietor shall make the entries rquired to be made by this Regulation, with the exception of the entry required by paragraph 5 (2) (b) (ii), not later than noon on the day following the day on which sugar beet is received and, in respect of cereals, not later than noon on both the day following their receipt and, where appropriate, the day following that on which they are returned to a grower in the circumstances specified at paragraph 5 (2) (b) (iii);

( d ) the proprietor shall make the entry required to be made by paragraph 5 (2) (b) (ii) of this Regulation not later than seven days following the day on which the cereals or sugar beet is received;

( e ) the proprietor shall not cancel, obliterate or, except with the permission of the Officer, alter any entry in the book and shall not make any entry which is untrue in any particular;

( f ) the proprietor shall as soon as possible after the end of each month add together the quantities and values of cereals or sugar beet so received at the premises on each day in that month and show at the foot of the account the total quantity and value for the month (the dutiable and non-dutiable cereals or sugar beet being shown separately) and the amount of the duty payable;

( g ) the proprietor shall for at least three years after the entry book has been completed preserve the book and all other books and documents containing particulars on which the entries in the book are based.

(3) The Commissioners may, subject to such conditions as they may think fit to impose, exempt any class of proprietor from this Regulation in whole or in part.

6. The proprietor shall furnish to the Collector not later than the last day of every month a return in the approved form of the quantity and value of cereals and sugar beet received at the premises during the preceding month.

7. A proprietor shall at the time of making the return required by Regulation 6 of these Regulations pay to the Collector the amount of duty due for the month to which the return relates.

8. (1) A proprietor of a premises or an exporter shall be entitled to withhold from the amount to be paid by him to a seller of produce to which duty relates a sum equal to the amount of duty.

(2) Where a proprietor of a premises or an exporter is not the owner or other person for the time being possessed of or beneficially intersted in the produce to which duty relates, he shall be entitled to recover from the owner or other person for the time being possessed of or beneficially interested in that produce a sum equail to the amount of duty, and that owner or other person shall also be entitled to withhold such a sum from the amount payable by him to any person from whom he buys the produce.

(3) The amount paid to a seller after the withholding of duty under this Regulation shall be a good discharge of the amount due to him.

(4) Any sum which a person is entitled to withhold or recover under this Regulation may be recovered as a simple contract debt in a court of competent jurisdiction.

9. (1) Every return made in pursuance of these Regulations shall be signed by the proprietor or by a responsible person duly authorised by him in that behalf.

(2) Where the proprietor is a body corporate the return shall be signed by the managing director or secretary or some other officer of the body duly authorised under its seal in that behalf and, where the proprietor is an unincorporated body of persons, by a partner or some other responsible person duly authorised in writing in that behalf by that body.

10. Every person required by these Regulations to keep an entry book shall at reasonable times permit any Officer to inspect, and take extracts from, the book and from all books and documents required by these Regulations to be preserved and all trade books, records and accounts kept by him for the purpose of his business, and shall forthwith produce such books or documents as the Officer may require and render any necessary assistance to the Officer in inspecting, and taking extracts from, them.

GIVEN this 30th day of July, 1979.

S. Mac GARBHAIGH,

Revenue Commissioner.

EXPLANATORY NOTE.

These Regulations prescribe methods for securing and collecting excise duty on cereals and sugar beet and set out certain obligations devolving on proprietors of premises at which cereals or sugar beet are received. These obligations include the keeping of certain accounts and the retention of books and documents relating to the receipt of cereals or sugar beet.