Finance (Excise Duty on Tobacco Products) Act, 1977

SECOND SCHEDULE

PART I

Enactments Repealed

Section 12.

Year and Chapter or Year and Number

Short Title

Extent of Repeal

1825, c. 81

Excise Licences Act, 1825 .

So much of sections 2 and 26 as relate to manufacturers of tobacco and snuff.

1840, c. 18

Tobacco Act, 1840.

The whole Act.

1842, c. 93

Tobacco Act, 1842.

The whole Act.

1863, c. 7

Manufactured Tobacco Act, 1863.

The whole Act.

1867, c. 90

Revenue Act, 1867 .

Sections 10 and 19.

1876, c. 36

Customs Consolidation Act, 1876 .

In section 42 the words from “Extracts, essences” to “exportation only”, the words “Snuff work. Tobacco stalks whether manufactured or not. Tobacco stalk flour”, the words from “Tobacco, cigars, cigarillos or cigarettes, and snuff” to “weighing not less than eighty pounds gross weight or such less weight as the Commissioners of Customs and Excise (subject to such conditions, if any, as they think fit to impose) may permit” and the words from “Tobacco sweetened” to “Act relating to the CustomsMcdq/> and sections 94 and 108 and so much of section 179 as relates to snuff, tobacco stalks, tobacco stalk flour and snuff work.

1878, c. 15

Customs and Inland Revenue Act, 1878 .

Sections 3 and 25.

1879, c. 21

Customs and Inland Revenue Act, 1879 .

Section 27.

1887, c. 15

Customs and Inland Revenue Act, 1887 .

Section 4.

1889, c. 42

Revenue Act, 1889 .

Section 1.

1896, c. 28

Finance Act, 1896 .

Sections 5 and 6.

1897, c. 24

Finance Act, 1897 .

Section 3.

1900, c. 35

Oil in Tobacco Act, 1900.

The whole Act.

1904, c. 7

Finance Act, 1904 .

The Schedule.

1906, c. 8

Finance Act, 1906 .

Subsections (3) and (4) of section 2.

1906, c. 20

Revenue Act, 1906 .

Section 6.

1909, c. 43

Revenue Act, 1909 .

Section 5.

1934, No. 31

Finance Act, 1934 .

Section 17.

1934, No. 37

Tobacco Act, 1934 .

Sections 55, 56 and 62.

1940, No. 14

Finance Act, 1940 .

Section 17.

1959, No. 18

Finance Act, 1959 .

Subsections (4) and (5) of section 11.

1964, No. 15

Finance Act, 1964 .

Section 17.

PART II

Provisions of Order Revoked

Statutory Instrument Number and Year

Title

Extent of Revocation

S.I. No. 307 of 1975

Imposition of Duties (No. 221) (Excise Duties) Order, 1975.

Subparagraphs (2) and (3) of paragraph 10 and the Fourth Schedule.

PART III

Amendment of Order

Statutory Instrument Number and Year

Title

Extent of Amendment

S.I. No. 307 of 1975

Imposition of Duties (No. 221) (Excise Duties) Order, 1975.

In subparagraph (4) of paragraph 10

“and used by him in the manufacture of tobacco products liable to a duty of excise” shall be substituted for “upon which the duty of excise imposed by this paragraph has been paid”.


Acts Referred to

Customs Acts

Excise Licences Act, 1825

1825, c. 81.

Imposition of Duties Act, 1957

1957, No. 7.

Prices Acts, 1958 to 1972

Statutes which relate to the duties of excise and the management thereof