Finance Act 2005

Amendment of Part 2 (general excise law) of Finance Act 2001.

93.—Part 2 of the Finance Act 2001 is amended from such time as the Minister for Finance may appoint by order under section 86 for the coming into operation of section 78

(a) by substituting “ section 78 of the Finance Act 2005” for “section 10A (inserted by the Finance Act, 1994 ) of the Finance (Excise Duty on Tobacco Products) Act, 1977 ,” in sections 138 and 141(2),

(b) by substituting “ section 78 of the Finance Act 2005,” for “section 10A (inserted by the Finance Act, 1994 ) of the Finance (Excise Duty on Tobacco Products) Act, 1977 ,” in each place where it occurs in sections 139(2)(a), 139(2)(b)(i) and 140(2), and

(c) in section 139(2)(b)(ii) by substituting “ section 78 ” for “section 10A”.