S.I. No. 232/1995 - Finance Act, 1994 (Commencement of Chapter I of Part II) (Excise Duty on Cigarettes) Order, 1995. (1995_si_232) | IE

ISB SI

Reg. 1 S.I. No. 232/1995 - Finance Act, 1994 (Commencement of Chapter I of Part II) (Excise Duty on Cigarettes) Order, 1995. Open official source

1. This Order may be cited as the

Finance Act, 1994

(Commencement of Chapter I of Part II) (Excise Duty on Cigarettes) Order, 1995.

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Reg. 2 S.I. No. 232/1995 - Finance Act, 1994 (Commencement of Chapter I of Part II) (Excise Duty on Cigarettes) Order, 1995. Open official source

2. In respect of cigarettes within the meaning of

section 1

of the

Finance (Excise Duty on Tobacco Products) Act, 1977

(No. 32 of 1977)—

(

a

) the 31st day of August, 1995, is hereby appointed as the day on which section 73 of Chapter I of Part II (as amended by the

Finance Act, 1995

(No. 8 of 1995) ) of the

Finance Act, 1994

(No. 13 of 1994), shall come into operation.

(

b

) subject to paragraphs (

a

) and (

c

) of this Article, the 4th day of September, 1995, is hereby appointed as the day on which Chapter I of Part II (as amended by the

Finance Act, 1995

) of the

Finance Act, 1994

, shall come into operation, and

(

c

) the 4th day of March, 1996, is hereby appointed as the day on which—

(i) section 72, and

(ii) the provisions of subsections (1) and (4) and, in so far as they relate to subsection (1), subsections (3) and (5), of section 10A of the Principal Act as inserted by section 74,

of Chapter I of Part II (as amended by the

Finance Act, 1995

) of the

Finance Act, 1994

, shall come into operation.

GIVEN under my Official Seal, this 30th day of August, 1995.

RUAIRÍ QUINN,

Minister for Finance.

EXPLANATORY NOTE.

This Order appoints 4 September, 1995 as the date for coming into operation of the main provisions of the

Finance Act, 1994

relating to use of tax stamps for excise duty purposes on cigarette packages and 30 August, 1995 and 4 March, 1996 for particular provisions relating to the same system.

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Preamble S.I. No. 232/1995 - Finance Act, 1994 (Commencement of Chapter I of Part II) (Excise Duty on Cigarettes) Order, 1995. Open official source

S.I. No. 232 of 1995.

FINANCE ACT, 1994 (COMMENCEMENT OF CHAPTER I OF PART II) (EXCISE DUTY ON CIGARETTES) ORDER, 1995.

I, RUAIRÍ QUINN, Minister for Finance, in exercise of the powers conferred on me by

section 77

of the

Finance Act, 1994

(No. 13 of 1994), as amended by

section 84

of the

Finance Act, 1995

(No. 8 of 1995), hereby order as follows

S.I. No. 232/1995 - Finance Act, 1994 (Commencement of Chapter I of Part II) (Excise Duty on Cigarettes) Order, 1995.

Statutory Text (3 Articles)

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