Finance Act 2010
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Amendment of Chapter 3 (tobacco products tax) of Part 2 of Finance Act 2005. |
91.— (1) Chapter 3 of Part 2 of the Finance Act 2005 is amended in subsection (1) of section 71— | |
(a) by inserting the following definition after the definition of “fine cut tobacco for the rolling of cigarettes”: | ||
“ ‘importer’ means a person who, for commercial purposes, brings tobacco products into the State, and includes a person who brings tobacco products from another Member State;”, | ||
and | ||
(b) by substituting the following for the definition of “release for consumption”: | ||
“ ‘ release for consumption ’ has the same meaning as it has in Part 2 of the Finance Act 2001 ;”. | ||
(2) Chapter 3 of Part 2 of the Finance Act 2005 is amended by substituting the following for section 72: | ||
“Charging and rates. | ||
72.— In addition to any other duty that may be chargeable, and subject to the provisions of this Chapter and any regulations made under it, a duty of excise, to be known as tobacco products tax, shall be charged, levied and paid at the rates specified in Schedule 2 on all tobacco products— | ||
(a) released for consumption in the State, or | ||
(b) released for consumption in another Member State and brought into the State.”. | ||
(3) Chapter 3 of Part 2 of the Finance Act 2005 is amended in section 73 by substituting the following for subsection (1): | ||
“(1) Liability for tobacco products tax shall arise at the time tobacco products are, either— | ||
(a) released for consumption in the State, or | ||
(b) following release for consumption in another Member State, brought into the State.”. | ||
(4) This section has effect on and from 1 April 2010. |