Finance Act, 1995

Chapter VI


Tobacco products.

110.—(1) In this section and in the Seventh Schedule

“the Act of 1977” means the Finance (Excise Duty on Tobacco Products) Act, 1977 ;

“cigarettes”, “cigars” and “fine-cut tobacco for the rolling of cigarettes” 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 Regulations 26 and 29 of the Regulations of 1992;

“the Regulations of 1992” means the European Communities (Customs and Excise) Regulations, 1992 ( S.I. No. 394 of 1992 ).

(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 Third Schedule to the Finance Act, 1994 , be charged, levied and paid, as on and from the 9th day of February, 1995, at the several rates specified in the Seventh Schedule.