Finance Act 2005
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General provisions and structure. |
82.—(1) (a) Subject to paragraph (b) and to subsection (2), the provisions of the Customs Acts and of any instrument relating to duties of customs made under statute and not otherwise applied by this Chapter apply, with any necessary modifications, in relation to tobacco products tax imposed by section 72 on tobacco products imported into the State as they apply in relation to duties of customs. | |
(b) Where there is a provision in this Chapter corresponding to a provision of the Customs Acts or of any instrument relating to duties of customs made under statute, the provision of the Customs Acts or of any such instrument does not apply in relation to tobacco products tax. | ||
(2) (a) Subject to paragraph (b), the provisions of the statutes which relate to the duties of excise and the management of those duties and of any instrument relating to the duties of excise made under statute and not otherwise applied by this Chapter apply, with any necessary modifications, in relation to tobacco products tax imposed by section 72 on tobacco products produced in the State or exported to or imported from another Member State, as they apply to duties of excise. | ||
(b) Where there is a provision in this Chapter corresponding to a provision of the statutes which relate to the duties of excise or of any other instrument relating to the duties of excise made under statute, the provision of those statutes or of any such instrument does not apply in relation to tobacco products tax. | ||
(3) This Chapter shall be construed— | ||
(a) so far as it relates to tobacco products tax on such products made in the State or exported to or imported from a Member State, together with the statutes which relate to the duties of excise and the management of those duties and any instruments relating to the duties of excise and the management of those duties made under statute, | ||
(b) so far as it relates to tobacco products tax on imported products, together with the Customs Acts and any instrument relating to duties of customs made under statute. |