Finance Act, 2001
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General provision concerning samples. |
137.—(1) The provisions of section 6 of the Customs and Inland Revenue Act, 1888 , shall apply to the taking of samples of excisable products, except where section 135 (1)(c) or 136 (3)(b) applies. | |
(2) The provisions of sections 101 and 102 of the Finance Act, 1998 , shall apply to samples of excisable products or other samples taken under the laws relating to excise. |