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I think technically he was but the Revenue handled the whole thing completely incompetently.

NO he was not out of order!. He just reffered the judge to the legislation in place and also the fact that he had been talking to Revenue for about 2 years about his proposal under the aformetioned act. Revenue never replied! The judge rightly agreed with the law of the land and critisced Revenue on their "[u:24jdvh1k]fill it in yerselves[/u:24jdvh1k]" attitude

The judgement is available in some news papers archives!
To say nowt of court acrchives.

I have resarched this and replied some years ago and can no longer be bothered to redig into the history!

Its all there in the archives!

As I thought. Thanks for the clarification Will.

"Will_D":31ruc3hv wrote: Afaik the derogation is in the 1948 cider act which is still in force.[/quote:31ruc3hv]

<!-- m --><a class="postlink" href="www.irishstatutebook.ie/1941/en/si/0035.html">www.irishstatutebook.ie/1941/en/si/0035.html

The pertinent bit is:
"the provisions of this Regulation shall not apply in the case of any person in respect of whom the Commissioners are satisfied that his main source of livelihood is the cultivation of land for his own profit and that he does not regularly carry on business as a seller of cider"

Like a lot of Irish law, it's wooly (how often is regularly?)

The relevant part of section 10 of the 1940 finance act which refers to an exemption for farmers.....

"the provisions of this Regulation shall not apply in the case of any person in respect of whom the Commissioners are satisfied that his main source of livelihood is the cultivation of land for his own profit and that he does not regularly carry on business as a seller of cider"

.....was repealed and removed by section 83 and the first schedule of the finance act 2003, so has not been in existence since then.

Mark.

David Llewellwyn was brought to court in 2004, and won (in 2007). I wonder was it for pre-Finance Act 2003 cider?