Appropriation Act 2005

Payment of certain excise duties on tobacco products to Health Service Executive.

4.—The Appropriation Act 1999 , is amended by substituting the following for section 3 of that Act:

“3.—In the year commencing on 1 January 2006, and in each year thereafter, such sum as may be determined by the Minister for Finance, not exceeding one hundred and sixty-seven million, six hundred and five thousand euro, shall be paid to the Health Service Executive by the Revenue Commissioners, as an appropriation-in-aid of the grant in the year concerned for the services and purposes connected with the performance by the Health Service Executive of its functions, out of moneys collected by the Revenue Commissioners in respect of the duty of excise imposed by section 2 of the Finance (Excise Duty on Tobacco Products) Act 1977 .”.