Finance Act, 1979
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Tobacco products. |
41.—(1) In this section— | |
“the Order of 1977” means the Imposition of Duties (No. 233) (Rates of Excise Duty on Tobacco Products) Order, 1977 (S.I. No. 384 of 1977); | ||
“cavendish or negrohead”, “cigars”, “hard pressed tobacco”, “other pipe tobacco” and “tobacco products” have the same meaning as they have in the Finance (Excise Duty on Tobacco Products) Act, 1977 . | ||
(2) The duty of excise on tobacco products imposed by section 2 of the Finance (Excise Duty on Tobacco Products) Act, 1977 , shall be charged, levied and paid, as on and from the 8th day of February, 1979, at the several rates specified in the Fourth Schedule to this Act in lieu of the several rates specified in the Order of 1977. |