Finance Act, 1980
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Tobacco products. |
66.—(1) In this section and in the Third Schedule to this Act— | |
“the Act of 1977” means the Finance (Excise Duties on Tobacco Products) Act, 1977; | ||
“cigarettes”, “cigars”, “cavendish or negrohead”, “hard pressed tobacco”, “other pipe tobacco”, “smoking tobacco”, “chewing tobacco” and “tobacco products” have the same meanings as they have in the Act of 1977 as amended by the Order of 1979; | ||
“the Order of 1979” means the Imposition of Duties (No. 243) (Excise Duty on Tobacco Products) Order, 1979 (S.I. No. 296 of 1979). | ||
(2) The duty of excise on tobacco products imposed by section 2 of the Act of 1977 shall be charged, levied and paid, as on and from the 28th day of February, 1980, at the several rates specified in the Third Schedule to this Act in lieu of the several rates specified in the Fourth Schedule to the Finance Act, 1979 and the Order of 1979. |