Finance Act 2006

Amendment of section 8 (regulations) of Finance (Excise Duty on Tobacco Products) Act 1977.

86.— Section 8 of the Finance (Excise Duty on Tobacco Products) Act 1977 is amended by the insertion of the following after subsection (1):

“(1A) Without prejudice to the generality of subsection (1), regulations under this section may contain such incidental, supplementary and consequential provisions as appear to the Revenue Commissioners to be necessary for the purposes of giving full effect to Council Directive No. 92/79/EEC of 19 October 1992 11 , Council Directive No. 92/80/EEC of 19 October 1992 12 and Council Directive No. 95/59/EC of 27 November 1995 13 .”.

11OJ No. L316 of 31.10.1992, p.8

12OJ No. L316 of 31.10.1992, p.10

13OJ No. L291 of 6.12.1995, p.40