Finance Act, 1994
PART II Customs and Excise | ||
Chapter I Excise Duty on Cigarettes—Introduction of Tax Stamps | ||
Interpretation ( Chapter I ). |
67.—In this Chapter— | |
“the Principal Act” means the Finance (Excise Duty on Tobacco Products) Act, 1977 ; | ||
“the Regulations of 1992” means the European Communities (Customs and Excise) Regulations, 1992 , ( S.I. No. 394 of 1992 ). |