S.I. No. 303/1996 - Finance (Excise Duty on Tobacco Products) Act, 1977 (Section 2A(5)) Order, 1996

1. This Order may be cited as the

Finance (Excise Duty on Tobacco Products) Act, 1977

(Section 2A(5))Order, 1996.

2. This Order shall come into operation on the 1st day of October, 1996.

3. (1) The provisions (other than the provisions to which paragraph (2) of this regulation applies) of the

Finance (Excise Duty on Tobacco Products) Act, 1977

, which relate to tax stamps and cigarettes are hereby extended to fine-cut tobacco for the rolling of cigarettes.

(2) The 1st day of April, 1997, is hereby appointed as the day on which the extension to fine-cut tobacco of the provisions of subsection (1) and (4) of section 10A (as inserted by

section 74

of the

Finance Act, 1994

, and as amended by

section 78

of the

Finance Act, 1995

) of the

Finance (Excise Duty on Tobacco Products) Act, 1977

, shall come into operation.

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 for coming into operation of the main provisions of the

Finance Act, 1994

, relating to use of tax stamps for excise duty purposes on roll-your-own tobacco packages and 1 April, 1997, for particular provisions relating to the same system.

Given under my Official Seal, this 25 th day of September, 1996

Nora Owen

Minister for Justice

The Government hereby approve of these rules.

Given under the Official Seal of the Government, this 25

th

day of September, 1996.

Taoiseach

S.I. No. 303 of 1996.

FINANCE (EXCISE DUTY ON TOBACCO PRODUCTS) ACT, 1977 (SECTION 2A(5)) ORDER, 1996

I, RUAIRÍ QUINN, Minister for Finance, in exercise of the powers conferred on me by section 2A(5) (as inserted by section 69 (as amended by

section 78

of the

Finance Act, 1995

(No. 8 of 1995)) of the

Finance Act, 1994

(No. 13 of 1994)) of the

Finance (Excise Duty on Tobacco Products) Act, 1977

(No. 32 of 1977), hereby order as follows