Finance Act 2005

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Chapter 4

Miscellaneous Excise and Customs

Amendment of Finance (Excise Duty on Tobacco Products) Act 1977.

87.—(1) The Finance (Excise Duty on Tobacco Products) Act 1977 is amended—

(a) in section 2A—

(i) by substituting the following for subsection (2):

“(2) Liability for duty imposed by section 2 arises at the time the tobacco products are released for consumption.”,

(ii) by substituting the following for subsection (3):

“(3) Subject to section 3(3) of this Act, the Revenue Commissioners shall issue tax stamps only on payment of an amount equivalent to the amount of duty represented by such stamps.”,

and

(iii) by deleting subsection (4),

and

(b) in section 3—

(i) in subsection (1) by inserting “an amount paid or due in relation to the issue of tax stamps in respect of, or” after “repay or remit”,

(ii) by substituting the following for subsection (1A):

“(1A) The Revenue Commissioners may, subject to compliance with such conditions (if any) as they consider appropriate to impose, repay or remit duty or an amount paid or due on the issue of tax stamps—

(a) where it is shown to their satisfaction that the tax stamps have been destroyed or are damaged or otherwise unsuitable for the use for which they were issued, or

(b) where it is shown to their satisfaction that the stamps have been affixed to tobacco products which have been the subject of an irregularity, within the meaning of Article 20 of Council Directive No. 92/12/EEC of 25 February 1992¹ , in another Member State and where excise duty on such products has been paid in another Member State.”,

and

(iii) by substituting the following for subsection (3)(a):

“(a) in respect of cigarettes and such other types of tobacco products as may be specified by order made under section 2A(5) where the issue of tax stamps arises in a period beginning on and including the fourth last day of a month up to and including the fifth last day of the subsequent month permit, subject to paragraph (aa), payment of the amount referred to in section 2A(3), or duty, to be deferred to a day not later than the last day of the second month following the subsequent month,

(aa) in respect of cigarettes and such other types of tobacco products as may be specified by order made under section 2A(5) where the issue of stamps arises during the period beginning on and including 28 October in any year and ending on and including 27 December in that year permit payment of an amount referred to in section 2A(3), or duty, arising up to and including 30 November in that year and half the total of such amount and such duty arising in the said period thereafter, as determined by the Commissioners, to be paid not later than 31 December in that year, and”.

(2) This section comes into operation on such day as the Minister for Finance may appoint by order.

¹OJ No. L76 of 23.3.1992, p.1