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

S.I. No. 102 of 2006 .



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’,”.


GIVEN this 22nd day of February 2006.





Revenue Commissioner.


(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.