Finance Act, 1995

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”.