Finance (Excise Duty on Tobacco Products) Act, 1977

• Permanent Page URL

Number 32 of 1977

FINANCE (EXCISE DUTY ON TOBACCO PRODUCTS) ACT, 1977

ARRANGEMENT OF SECTIONS

FIRST SCHEDULE

SECOND SCHEDULE

PART I

PART II

PART III

Number 32 of 1977

FINANCE (EXCISE DUTY ON TOBACCO PRODUCTS) ACT, 1977

AN ACT TO PROVIDE, IN LIEU OF THE DUTIES ON TOBACCO, FOR A DUTY OF EXCISE ON TOBACCO PRODUCTS, TO PROVIDE FOR A SYSTEM OF LICENSING OF MANUFACTURERS OF TOBACCO PRODUCTS AND FOR THE PAYMENT OF AN ANNUAL DUTY OF EXCISE BY SUCH MANUFACTURERS UPON LICENCES GRANTED UNDER THE SYSTEM AND TO PROVIDE FOR CONNECTED MATTERS. [20th December, 1977]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS: