Finance Act, 2000


Customs and Excise


Tobacco products.

90.—(1) In this section and in Schedule 3

“the Act of 1977” means the Finance (Excise Duty on Tobacco Products) Act, 1977 ;

“cigarettes”, “cigars”, “fine-cut tobacco for the rolling of cigarettes” and “smoking tobacco” have the same meanings as they have in the Act of 1977 (as amended by section 86 of the Finance Act, 1997 ).

(2) The duty of excise on tobacco products imposed by section 2 of the Act of 1977, shall, in lieu of the several rates specified in Schedule 4 to the Finance Act, 1999 , be charged, levied and paid, as on and from 2 December 1999, at the several rates specified in Schedule 3 .