S.I. No. 302/1996 - Finance Act, 1994 (Commencement of Chapter I of Part II) (Excise Duty on Tobacco Products Other Than Cigarettes) Order, 1996.
S.I. No. 302 of 1996. | ||
FINANCE ACT, 1994 (COMMENCEMENT OF CHAPTER I OF PART II) (EXCISE DUTY ON TOBACCO PRODUCTS OTHER THAN CIGARETTES) ORDER, 1996. | ||
I, RUAIRÍ QUINN, Minister for Finance, in exercise of the powers conferred on me by section 77 (as amended by section 84 of the Finance Act, 1995 (No. 8 of 1995)) of the Finance Act, 1994 (No. 13 of 1994), hereby order as follows: 1. This Order may be cited as the Finance Act, 1994 (Commencement of Chapter I of Part II) (Excise Duty on Tobacco Products other than Cigarettes) Order, 1996. 2. The 1st day of October, 1996, is hereby appointed as the day on which Chapter I of Part II (as amended by Chapter I of Part II of the Finance Act, 1995 ) of the Finance Act, 1994 , shall come into operation in respect of tobacco products within the meaning of the Finance (Excise Duty on Tobacco Products) Act, 1977 (No. 32 of 1977) other than cigarettes. | ||
GIVEN under my Official Seal, this 10th day of October, 1996. | ||
RUAIRÍ QUINN, | ||
Minister for Finance. | ||
EXPLANATORY NOTE. | ||
This Order appoints 1 October, 1996, as the date on which the main provisions of the Finance Act, 1994 , relating to use of tax stamps for excise purposes on tobacco products, are made available to tobacco products other than cigarettes. |