Finance Act, 1988

Tobacco products.

55.—(1) (a) In this section “the Act of 1977” means the Finance (Excise Duty on Tobacco Products) Act, 1977 .

(b) In this section and in the Fourth Schedule “cigarettes”, “cigars”, “hard pressed tobacco”, “other pipe tobacco”, “smoking tobacco”, “chewing tobacco” and “tobacco products” 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 ), and by this section.

(2) The Act of 1977 is hereby amended—

(a) in section 1 (1)—

(i) by the deletion of the definition of “cavendish or negrohead”, and

(ii) by the substitution of “sweetened pipe tobacco” for “cavendish or negrohead” in the definitions of “hard pressed tobacco” and “other pipe tobacco”,

and

(b) in the First Schedule, by the substitution of “Sweetened pipe tobacco” for “Cavendish or negrohead”.

(3) 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 Schedule to the Order of 1987, be charged, levied and paid, as on and from the 28th day of January, 1988, at the several rates specified in the Fourth Schedule .