Finance Act, 2001

General provision concerning samples.

137.—(1) The provisions of section 6 of the Customs and Inland Revenue Act, 1888 , shall apply to the taking of samples of excisable products, except where section 135 (1)(c) or 136 (3)(b) applies.

(2) The provisions of sections 101 and 102 of the Finance Act, 1998 , shall apply to samples of excisable products or other samples taken under the laws relating to excise.