Finance Act, 1994

PART II

Customs and Excise

Chapter I

Excise Duty on Cigarettes—Introduction of Tax Stamps

Interpretation ( Chapter I ).

67.—In this Chapter—

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

“the Regulations of 1992” means the European Communities (Customs and Excise) Regulations, 1992 , (S.I. No. 394 of 1992).