Finance Act, 2002
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Amendment of section 10A (offences in relation to tax stamps) of Finance (Excise Duty on Tobacco Products) Act, 1977. |
97.—The Finance (Excise Duty on Tobacco Products) Act, 1977 , is amended in section 10A (inserted by section 74 of the Finance Act, 1994 )— | |
(a) in subsection (1) (as amended by section 82 of the Finance Act, 1995 , section 85 of the Finance Act, 1996 and section 87 of the Finance Act, 1997 ) by substituting “suspension arrangement” for “duty-suspension arrangement”, and | ||
(b) in subsection (4)(b)(ii) (inserted by section 158 of the Finance Act, 2001 ) by substituting “suspension arrangement” for “duty-suspension arrangement”. |