Finance Act, 1998
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Tobacco products. |
94.—(1) In this section and in Schedule 7 — | |
“the Act of 1977” means the Finance (Excise Duty on Tobacco Products) Act, 1977 ; | ||
“the Act of 1997” means the Finance Act, 1997 ; | ||
“cigarettes”, “cigars”, “fine-cut tobacco for the rolling of cigarettes” and “other smoking tobacco” have the same meanings as they have in the Act of 1977, as amended by the Imposition of Duties (No. 243) (Excise Duty on Tobacco Products) Order, 1979 ( S.I. No. 296 of 1979 ), by Regulations 26 and 29 of the European Communities (Customs and Excise) Regulations, 1992 ( S.I. No. 394 of 1992 ) and by section 86 of the Act of 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 the Seventh Schedule to the Act of 1997, be charged, levied and paid, as on and from the 4th day of December, 1997, at the several rates specified in Schedule 7 . |