Finance Act, 2001

Amendment of section 11 (offences) of Finance (Excise Duty on Tobacco Products) Act, 1977.

159.—Section 11 (as amended by the Finance Act, 1994 ) of the Finance (Excise Duty on Tobacco Products) Act, 1977 , is hereby amended by the substitution of “£1,500” for “£1,000”.