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8 1995

FINANCE ACT, 1995

PART II

Customs and Excise

Chapter I

Excise Duty on Tobacco Products other than Cigarettes — Introduction of Tax Stamps

Interpretation (Chapter I).

77. —In this Chapter—

the Act of 1994” means the Finance Act, 1994 ;

the Principal Act” means the Finance (Excise Duty on Tobacco Products) Act, 1977 .

Amendment of section 2A (liability for duty to be paid by tax stamps) of Principal Act.

78. —Section 2A (inserted by the Act of 1994) of the Principal Act is hereby amended—

(a) in subsection (1), by the insertion of “and such other types of tobacco products as may be specified by order made under subsection (5) of this section,” after “in respect of cigarettes”,

(b) in subsection (4), by the substitution of “tobacco products, other than cigarettes or other tobacco products to which an order under subsection (5) of the section relates” for “other tobacco products”, and

(c) by the addition of the following subsection after subsection (4):

“(5) The Minister for Finance may, by order, extend the provisions of this Act which relate to tax stamps and cigarettes to other tobacco products to which this Act relates.”.

Amendment of section 2B (sale of cigarettes) of Principal Act.

79. —Section 2B (inserted by the Act of 1994) of the Principal Act is hereby amended—

(a) by the substitution of “relevant tobacco products” for “cigarettes” in each place where it occurs,

(b) in subsection (1), by the deletion of “and” in paragraph (b) and the insertion of the following paragraph after paragraph (c):

“(d) tobacco products which are not relevant tobacco products,”,

and

(c) by the addition of the following subsection after subsection (2):

“(3) In this section ‘relevant tobacco products’ means cigarettes and any other tobacco products in respect of which an order under section 2A (5) of this Act relates.”.

Amendment of section 3 (repayment, remission and deferment of payment) of Principal Act.

80. —Section 3 of the Principal Act is hereby amended in subsection (3) (inserted by the Act of 1994) by the substitution in paragraph (a) of “cigarettes and other tobacco products in respect of which an order under section 2A (5) of this Act relates (other than cigarettes and such other tobacco products to which the proviso to subsection (1) applies)” for “cigarettes (other than cigarettes referred to in the proviso to subsection (1) of section 2A)”.

Amendment of section 8 (regulations) of Principal Act.

81. —Section 8 of the Principal Act is hereby amended in subsection (2) by the substitution of the following paragraph for paragraph (i) (inserted by the Act of 1994):

“(i) prescribe the form of tax stamps to be used to collect the excise duty imposed by section 2 of this Act on cigarettes or on other tobacco products in respect of which an order under section 2A(5) of this Act relates,”.

Amendment of section 10A (offences in relation to tax stamps) of Principal Act.

82. —Section 10A (inserted by the Act of 1994) of the Principal Act is hereby amended—

(a) in subsection (1)—

(i) by the insertion of “, and in subsection (4),” after “subsection (1)”, and

(ii) by the substitution of “relevant tobacco products” for “cigarettes” in each place where it occurs,

and

(b) by the addition of the following subsection after subsection (4):

“(5) In this section ‘relevant tobacco products’ means cigarettes and any other tobacco products in respect of which an order under section 2A(5) of this Act relates.”.

Amendment of section 18 (power to refuse delivery of goods) of Finance Act, 1939.

83. Section 18 of the Finance Act, 1939 , is hereby amended by the substitution of the following paragraph for paragraph (aa) (inserted by the Act of 1994) of subsection (1):

“(aa) to refuse to allow, during the said period, the issue of tax stamps—

(i) to manufacturers or importers of cigarettes or tobacco products to which an order under section 2A (5) of the Finance (Excise Duty on Tobacco Products) Act, 1977 , relates, or

(ii) to any other person,

where the quantity applied for appears to the Revenue Commissioners to exceed the quantity which is reasonable having regard to the circumstances, and”.

Amendment of Chapter I (Excise Duty on Cigarettes— Introduction of Tax Stamps) of Part II of Finance Act, 1994.

84. —Chapter I of Part II of the Act of 1994 is hereby amended by the substitution of the following section for section 77:

“Interpretation (Chapter 1).

77.—This Chapter, as amended by the Finance Act, 1995, shall come into operation on such day or days as may be appointed by order or orders made by the Minister for Finance, either generally or with reference to any particular purpose or provision, and different days may be so appointed for different purposes and different provisions of this Chapter.”.