Finance Act, 1991
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PART II Customs and Excise | ||
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Tobacco products. |
73.—(1) In this section and in the Third Schedule “cigarettes”, “cigars”, “sweetened pipe tobacco”, “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 ), and the Finance Act, 1988 . | |
(2) The duty of excise on tobacco products imposed by section 2 of the Finance (Excise Duty on Tobacco Products) Act, 1977 , shall, in lieu of the several rates specified in the Eighth Schedule to the Finance Act, 1990 , be charged, levied and paid, as on and from— | ||
(a) the 31st day of January, 1991, at the several rates specified in Part I of the Third Schedule , and | ||
(b) the 1st day of March, 1991, at the several rates specified in Part II of the Third Schedule . |