Finance (Excise Duty on Tobacco Products) Act, 1977
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Ascertainment of retail prices of tobacco products. |
7.—(1) Subject to subsection (2) of this section, where a rate of the duty imposed by section 2 of this Act is related to the price at which a tobacco product is sold by retail, the said price shall be taken, for the purposes of this Act, to be the price at which the product and any packaging and any article or token, accompanying the product, are sold by retail. | |
(2) The price at which cigarettes are sold by retail shall, for the purposes of this Act, be taken to be— | ||
(a) in the case of cigarettes the maximum prices of which are fixed under the Prices Acts, 1958 to 1972, the maximum prices standing so fixed at the time the duty is charged, | ||
(b) in the case of any other cigarettes, the price, standing declared for the time being in writing to the Revenue Commissioners by the manufacturer or importer thereof at the time the duty imposed by this Act is being charged on the cigarettes, at which he will recommend that those cigarettes be sold by retail when they are being sold in packets containing 20 cigarettes: | ||
Provided, however, that in the case of cigarettes to which paragraph (b) of this subsection relates but in relation to which a price does not stand declared for the time being in the manner specified in the said paragraph (b) or a price so stands that is, in the opinion of the Revenue Commissioners, lower by an unreasonably large amount than the price at which cigarettes of a similar type and character are being sold at the time the duty imposed by this Act is being charged on the cigarettes, the Revenue Commissioners may determine a price for the purposes of this Act and the price at which they are sold by retail shall be taken, for the purposes of this Act, to be such price as stands so determined for the time being. | ||
(3) (a) A manufacturer or importer of tobacco products shall not recommend, expressly or by implication, that cigarettes the price of which stands declared, but not determined, for the time being under subsection (2) of this section be sold by retail at a price higher than that so standing. | ||
(b) A manufacturer or importer of tobacco products shall not recommend, expressly or by implication, that cigarettes the price of which stands determined for the time being under subsection (2) of this section be sold by retail at a price higher than that so standing. |