Finance Act, 1986

Cessation of certain allowances in respect of spirits, matches and nicotine and tobacco extract.

70.—(1) No allowance shall be payable on or after the 1st day of July, 1986—

(a) in respect of spirits, under section 3 of the Customs and Inland Revenue Act, 1885 , section 6 of the Finance Act, 1895 , and sections 1 and 3 of the Revenue Act, 1906 , or

(b) in respect of matches, under section 3 (4) of the Finance (New Duties) Act, 1916 , and Regulation 16 of the Match Duty Regulations, 1928 ( S.R. & O., No. 74 of 1928 ), or

(c) in respect of nicotine or tobacco extract or any preparation in the manufacture of which nicotine or tobacco extract is used as an ingredient, under section 11 (1) of the Finance (Customs Duties) (No. 4) Act, 1932 .

(2) In any case where the event which, but for subsection (1), would have governed the payment of an allowance occurred on or before the 30th day of June, 1986, the said allowance shall be payable notwithstanding that subsection.