Finance Act, 1995

Amendment of section 2B (sale of cigarettes) of Principal Act.

79.—Section 2B (inserted by the Act of 1994) of the Principal Act is hereby amended—

(a) by the substitution of “relevant tobacco products” for “cigarettes” in each place where it occurs,

(b) in subsection (1), by the deletion of “and” in paragraph (b) and the insertion of the following paragraph after paragraph (c):

“(d) tobacco products which are not relevant tobacco products,”,


(c) by the addition of the following subsection after subsection (2):

“(3) In this section ‘relevant tobacco products’ means cigarettes and any other tobacco products in respect of which an order under section 2A (5) of this Act relates.”.