Finance Act, 2002

Amendment of section 2B (sale of cigarettes) of Finance (Excise Duty on Tobacco Products) Act, 1977.

95.—The Finance (Excise Duty on Tobacco Products) Act, 1977 , is amended in subsection (1) (as amended by section 79 of the Finance Act, 1995 ) of section 2B (inserted by section 70 of the Finance Act, 1994 )—

(a) in paragraph (a) by substituting “ section 104 (2) of the Finance Act, 2001 ” for “subsection (2) of section 106 of the Finance Act, 1992 ”, and

(b) in paragraph (b) by substituting “suspension arrangement” for “duty-suspension arrangement”.