S.I. No. 160/1979:

AGRICULTURAL PRODUCE (CATTLE AND MILK) REGULATIONS, 1979.

AGRICULTURAL PRODUCE (CATTLE AND MILK) 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. 239) (Agricultural Produce) (Cattle and Milk) Order, 1979, ( S.I. No. 152 of 1979 ) hereby make the following Regulations:--

1. These Regulations may be cited as the Agricultural Produce (Cattle and Milk) Regulations, 1979.

2. These Regulations shall come into operation on the 1st day of May, 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 situate;

"Commissioners" means the Revenue Commissioners;

"duty" means excise duty charged under the Order;

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

"Fresh milk", "live domestic bovine animals ",''milk received at any premises", ''premises'', /"proprietor" "farm holding", "processing" "exporter" and "reactor" 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. 239) (Agricultural Produce) (Cattle and Milk) Order, 1979;

"return" means the return referred to in Regulation 6.

4. (1) A proprietor shall not receive any fresh milk, or slaughter or cause to be slaughtered any live domestic bovine animals, 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 ) (i) the proprietor of any premises at which fresh milk is received shall enter in the appropriate colums of the book the following particulars in respect of fresh milk received each day at the premises--

( aa ) the quantity in imperial gallons,

( bb ) the value,

( cc ) the name and address of each supplier,

( dd ) a cumulative total of the quantity received from each farm holding up to 5,000 imperial gallons;

(ii) the proprietor of any premises at which live domestic bovine animals are slaughtered shall enter in the appropriate colums of the book the following particulars in respect of such animals slaughtered each day at the premises--

( aa ) the number and description of animals slaughtered,

( bb ) the value of each animal,

( cc ) the name and address of the owner or supplier of each animal,

( dd ) the numbers of each ear tag,

( ee ) the weight of each animal,

( ff ) the import particulars of cattle slaughtered which were in the State for less than fourteen days from the date of importation;

( c ) the proprietor shall make the entries required to be made by this Regulation not later than noon on the day following the day on which the milk is received or the animals are slaughtered;

( d ) 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.

( e ) (i) the proprietor of any premises at which fresh milk is received shall as soon as possible after the end of each month add together the quantities and values of fresh milk 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 and the amount of the duty payable;

(ii) the proprietor of any premises at which live domestic bovine animals are slaughtered shall as soon as possible after the end of each month add together the number and values of live domestic bovine animals so slaughtered at the premises on each day in that month and show at the foot of the account the total number and value for the month and the amount of the duty payable;

( f ) 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 proprietor or class of proprietors 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 fresh milk received at the premises or of live domestic bovine animals slaughtered at the premises as may be appropriate during the preceding month.

7. A proprietor shall at the time of making the return required by Regulation 6 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 the 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 interested 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 equal 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 from a seller 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 April, 1979.

S. MAC GARBHAIGH,

Revenue Commissioner.

EXPLANATORY NOTE

These Regulations prescribe methods for securing and collecting excise duty on cattle and milk and set out certain obligations devolving on proprietors of premises at which milk is received for processing or cattle are slaughtered. These obligations include the keeping of certain accounts and the retention of books and documents relating to the receipt of milk or slaughtering of cattle.