S.I. No. 218/1980:

TABLE WATERS (AMENDMENT) REGULATIONS, 1980.

TABLE WATERS (AMENDMENT) REGULATIONS, 1980.

The Revenue Commissioners, in exercise of the powers conferred on them by section 6 of the Finance (New Duties) Act, 1916, hereby make the following Regulations:

1. (1) These Regulations may be cited as the Table Waters (Amendment) Regulations, 1980.

(2) These Regulations shall come into operation on the 11th day of July, 1980.

2. Regulation 12 of the Regulations dated the 3rd day of October, 1916 (S. R. & O. No. 708 of 1916), and made by the Commissioners of Customs and Excise under section 6 of the Finance (New Duties) Act, 1916, is hereby amended by the substitution of "last" for "fifteenth" in paragraphs (1) and (2) (d).

GIVEN this 9th day of July, 1980.

S. MAC GARBHAIGH,

Revenue Commissioner.

EXPLANATORY NOTE.

These Regulations extend the period under which payment of excise duty on home manufactured table waters may be deferred.