Finance Act 2005
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Charging and rates. |
72.—In addition to any other duty that may be chargeable, and subject to the provisions of this Chapter and any regulations made under it, a duty of excise, to be known as tobacco products tax, shall be charged, levied and paid at the rates specified in Schedule 2 on all tobacco products— | |
(a) produced in the State, or | ||
(b) imported into the State. |