S.I. No. 200/1981 - Table Waters (Amendment) Regulations, 1981.

1. (1) No person shall carry on the business of a manufacturer for sale of table waters without having in force an excise license issued in accordance with these Regulations authorising him to carry on that business and without having entered the premises to which the license relates under Regulation 2A of these Regulations.

2. (1) No person shall carry on the business of a manufacturer for sale of table waters at any premises not being his principal place of business, unless those premises are registered for the purpose in accordance with these Regulations and are entered under Regulation 2A of these Regulations.

(2) No person being a manufacturer for sale of table waters shall use any premises for the purpose of storing therein without payment of duty or further manufacturing therein table waters manufactured or partly manufactured by him elsewhere, unless those premises are registered for the purpose in accordance with these Regulations and are entered under Regulation 2A of these Regulations.

GIVEN this 28th day of May, 1981.

S. MacGARBHAIGH.

Revenue Commissioner.

EXPLANATORY NOTE.

These Regulations require table water manufacturers to make entry of their premises with the Revenue Commissioners.

S.I. No. 200 of 1981.

TABLE WATERS (AMENDMENT) REGULATIONS, 1981.

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