Finance Act, 1994
Amendment of section 1 (interpretation) of Principal Act. |
68.—Section 1 of the Principal Act is hereby amended— | |
(a) by the insertion in subsection (1) of the following definition after the definition of “smoking tobacco” (inserted by the Imposition of Duties (No. 243) (Excise Duty on Tobacco Products) Order, 1979 ( S.I. No. 296 of 1979 )): | ||
“‘tax stamp’ means a label issued by the Revenue Commissioners under section 2A of this Act for the purpose of collecting the duty of excise imposed by section 2 of this Act.”, | ||
and | ||
(b) by the insertion of the following subsection after subsection (1): | ||
“(1A) In this Act ‘authorised warehousekeeper’, ‘duty-suspension arrangement’, ‘tax representative’ and ‘tax warehouse’ have the same meanings, respectively, as they have in Chapter II of Part II of the Finance Act, 1992 .”. |