Finance Act, 1996

Amendment of section 10A (offences in relation to tax stamps) of Finance (Excise Duty on Tobacco Products) Act, 1977.

85.—Section 10A (inserted by the Finance Act, 1994 ) of the Finance (Excise Duty on Tobacco Products) Act, 1977 , is hereby amended—

(a) in subsection (1) (as amended by the Finance Act, 1995 ) by the substitution for “any person who offers for sale or delivery, where such sale or delivery does not take place under a duty-suspension arrangement, in the State relevant tobacco products otherwise than in a pack or packs to which a tax stamp, on which duty at the appropriate amount has been paid, is affixed in the prescribed manner shall be guilty of an offence” of “any person who in the State invites an offer to treat for, offers for sale, sells or delivers or is in the process of delivering relevant tobacco products otherwise than in a pack or packs to which a tax stamp, on which duty at the appropriate amount has been paid in respect of the tobacco products contained therein, is affixed to each such pack in the prescribed manner shall be guilty of an offence unless such an invitation, offer, sale or delivery takes place under a duty-suspension arrangement,”, and

(b) in subsection (2), by the insertion after “shall be guilty of an offence” of “and the stamp shall be liable to forfeiture”.