S.I. No. 302/1996 - Finance Act, 1994 (Commencement of Chapter I of Part II) (Excise Duty on Tobacco Products Other Than Cigarettes) Order, 1996.

1. This Order may be cited as the

Finance Act, 1994

(Commencement of Chapter I of Part II) (Excise Duty on Tobacco Products other than Cigarettes) Order, 1996.

2. The 1st day of October, 1996, is hereby appointed as the day on which Chapter I of Part II (as amended by Chapter I of Part II of the

Finance Act, 1995

) of the

Finance Act, 1994

, shall come into operation in respect of tobacco products within the meaning of the

Finance (Excise Duty on Tobacco Products) Act, 1977

(No. 32 of 1977) other than cigarettes.

GIVEN under my Official Seal, this 10th day of October, 1996.

RUAIRÍ QUINN,

Minister for Finance.

EXPLANATORY NOTE.

This Order appoints 1 October, 1996, as the date on which the main provisions of the

Finance Act, 1994

, relating to use of tax stamps for excise purposes on tobacco products, are made available to tobacco products other than cigarettes.

S.I. No. 302 of 1996.

FINANCE ACT, 1994 (COMMENCEMENT OF CHAPTER I OF PART II) (EXCISE DUTY ON TOBACCO PRODUCTS OTHER THAN CIGARETTES) ORDER, 1996.

I, RUAIRÍ QUINN, Minister for Finance, in exercise of the powers conferred on me by section 77 (as amended by

section 84

of the

Finance Act, 1995

(No. 8 of 1995)) of the

Finance Act, 1994

(No. 13 of 1994), hereby order as follows