S.I. No. 102/2006 - Tobacco Products (Tax Stamps) (Amendment) Regulations 2006

S.I. No. 102 of 2006 .

Regulations

entitled

Tobacco Products (Tax Stamps) (Amendment) Regulations 2006

The Revenue Commissioners, in exercise of the powers conferred on them by section 8 (as amended by the Finance Act 1994 (No. 13 of 1994) and the Finance Act 1995 (No. 8 of 1995)) of the Finance (Excise Duty on Tobacco Products) Act 1977 (No. 32 of 1977), hereby make the following regulations:

1.   (1) These Regulations may be cited as the Tobacco Products (Tax Stamps) (Amendment) Regulations 2006.

(2) These Regulations come into operation on 1 March 2006.

2.    The Tobacco Products (Tax Stamps) Regulations 1995 ( S.I. No. 233 of 1995 ) are amended in Regulation 10A (inserted by the Tobacco Products (Tax Stamps) Amendment Regulations 1997 ( S.I. No. 202 of 1997 )) by substituting the following for paragraphs (a) and (b):

“(a)    subject to paragraph (b), a continuous background printing of the words ‘The Revenue Commissioners’ and ‘Na Coimisinéirí Ioncaim’,

(b)    a representation of the (Official) Irish Harp containing 12 strings in a vertical plane encircled by a ring on which is printed the words ‘Ireland’, ‘Éire’, ‘Excise Duty’ and ‘Dleacht Mháil’,”.

EXPLANATORY NOTE.

(This note is not part of the instrument and does not purport to be a legal interpretation)

These Regulations amend the conditions governing the form of tax stamps to be affixed to the packaging containing tobacco products.