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Amendment of section 2A (liability for duty to be paid by tax stamps) of Principal Act.
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78.—Section 2A (inserted by the Act of 1994) of the Principal Act is hereby amended—
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(a) in subsection (1), by the insertion of “and such other types of tobacco products as may be specified by order made under subsection (5) of this section,” after “in respect of cigarettes”,
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(b) in subsection (4), by the substitution of “tobacco products, other than cigarettes or other tobacco products to which an order under subsection (5) of the section relates” for “other tobacco products”, and
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(c) by the addition of the following subsection after subsection (4):
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“(5) The Minister for Finance may, by order, extend the provisions of this Act which relate to tax stamps and cigarettes to other tobacco products to which this Act relates.”.
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