Finance Act, 1995

Amendment of section 10A (offences in relation to tax stamps) of Principal Act.

82.—Section 10A (inserted by the Act of 1994) of the Principal Act is hereby amended—

(a) in subsection (1)—

(i) by the insertion of “, and in subsection (4),” after “subsection (1)”, and

(ii) by the substitution of “relevant tobacco products” for “cigarettes” in each place where it occurs,


(b) by the addition of the following subsection after subsection (4):

“(5) In this section ‘relevant tobacco products’ means cigarettes and any other tobacco products in respect of which an order under section 2A(5) of this Act relates.”.