Finance Act 2005
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Affixing of tax stamps. |
76.—(1) With the exception of— | |
(a) specified tobacco products to which section 104(2) of the Finance Act 2001 applies, | ||
(b) specified tobacco products being held or delivered under a suspension arrangement, | ||
(c) specified tobacco products where the payment of tax is permitted under section 73 (2) to be subject to the provisions governing tobacco products other than specified tobacco products, | ||
(d) tobacco products which are not specified tobacco products, | ||
specified tobacco products intended for sale, delivery or consumption in the State shall have affixed by the manufacturer to each pack in which the tobacco products are intended to be put up for retail sale, a tax stamp in respect of which the tax appropriate to the pack of such tobacco products has been paid. | ||
(2) (a) Tax stamps affixed in the State to packs of specified tobacco products shall be affixed in a tax warehouse and in such manner as the Commissioners may prescribe in regulations made under section 83 . | ||
(b) Where packs of specified tobacco products are brought into the State with tax stamps affixed they shall be affixed in such manner as the Commissioners may prescribe in regulations made under section 83 . |