Finance Act, 1984
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Tobacco products. |
70.—(1) In this section and in the Third Schedule “cigarettes”, “cigars”, “cavendish or negrohead”, “hard pressed tobacco”, “other pipe tobacco”, “smoking tobacco”, “chewing tobacco” and “tobacco products” have the same meanings as they have in the Finance (Excise Duty on Tobacco Products) Act, 1977 , as amended by the Imposition of Duties (No. 243) (Excise Duty on Tobacco Products) Order, 1979 (S.I. No. 296 of 1979). | |
(2) The duty of excise on tobacco products imposed by section 2 of the Finance (Excise Duty on Tobacco Products) Act, 1977 , shall be charged, levied and paid, as on and from the 26th day of January, 1984, at the several rates specified in the Third Schedule in lieu of the several rates specified in the Schedule to the Imposition of Duties (No. 266) (Tobacco Products) Order, 1983 (S.I. No. 213 of 1983). | ||
(3) The duty of excise referred to in subsection (2) shall not be charged or levied on products which contain no tobacco and which are commonly known as herbal cigarettes or herbal smoking mixtures. |