S.I. No. 318/2002 - Finance Act 2002 (Section 94 (1)(a)(ii)) (Commencement) Order 2002

1. This Order may be cited as the Finance Act 2002 (section 94 (1)(a)(ii) (Commencement) Order 2002.

2. The 1st day of July, 2002, is appointed as the day on which

section 94

(1)(a)(ii) of the

Finance Act 2002

comes into operation.

GIVEN under my Official Seal,

This 24

th

day of June, 2002.

Charlie McCreevy

Minister for Finance

EXPLANATORY NOTE

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

This order appoints the 1

st

day of July, 2002 as the date for coming into operation of the provisions of section 94 (1)(a)(ii) of Chapter 2 of Part 2 of the

Finance Act, 2002

. This section 94 (1)(a)(ii), transposes the new definition of cigars as defined in Council Directive 2002/10/EEC, into Irish law.

I, Charlie McCreevy, Minister for Finance, in exercise of the powers conferred on me by

section 94

(2) of the

Finance Act 2002

(No. 5 of 2002), order as follows