Finance Act, 1997
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Amendment of section 10A (offences in relation to tax stamps) of Finance (Excise Duty on Tobacco Products) Act, 1977 . |
87.—Section 10A (inserted by the Finance Act, 1994 ) of the Finance (Excise Duty on Tobacco Products) Act, 1977 , is hereby amended— | |
(a) in subsection (1) (as amended by the Finance Act, 1995 and the Finance Act, 1996 ) by the insertion of “keeps for sale or delivery,” after “offers for sale,” and by the insertion of “keeping,” after “offer,”, | ||
(b) by the substitution of the following subsection for subsection (3): | ||
“(3) A person who is guilty of an offence under subsection (1) or (2) of this section shall be liable— | ||
(a) on summary conviction, to a fine of £1,000 or, at the discretion of the court, to imprisonment for a term not exceeding 12 months or to both the fine and the imprisonment, or | ||
(b) on conviction on indictment, to a fine not exceeding £10,000 or, at the discretion of the court, to imprisonment for a term not exceeding 5 years or to both the fine and the imprisonment.”, | ||
and | ||
(c) by the substitution of the following subsection for subsection (4): | ||
“(4) In a prosecution for an offence under subsection (1) of this section, it shall be presumed until the contrary is shown— | ||
(a) that duty had not been paid in respect of any pack or packs which do not have a tax stamp affixed thereto, | ||
(b) in the case of a prosecution for keeping for sale or delivery, that the tobacco products concerned were so kept and were not kept for private use, and | ||
(c) that a thing is a cigarette or other tobacco product where, in the opinion of an officer of the Revenue Commissioners, it is contained in any form of packaging which, by virtue of any wording thereon, its shape and other characteristics, is indicative of the contents consisting of one or more than one cigarette or of another tobacco product and the officer so states that opinion.”. |