Finance Act, 1994
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Amendment of section 8 (regulations) of Principal Act. |
73.—Section 8 of the Principal Act is hereby amended in subsection (2) by the insertion of the following paragraphs after paragraph (h): | |
“(i) prescribe the form of tax stamps to be used to collect the excise duty imposed on cigarettes by section 2 of this Act, | ||
(j) govern the printing, transportation, storage, sale, release and supply of tax stamps, | ||
(k) prescribe the manner in which tax stamps are to be affixed, | ||
(l) specify the records to be kept by tobacco manufacturers, importers, authorised warehousekeepers and tax representatives in relation to tax stamps which are either or both obtained and held by each one of them.”. |