Finance (No. 2) Act, 1981

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Number 28 of 1981

FINANCE (NO. 2) ACT, 1981

ARRANGEMENT OF SECTIONS

Customs and Excise

Section
1.	Definitions (Part I).
2.	Beer.
3.	Spirits.
4.	Tobacco products.
5.	Wine and made wine.
6.	Hydrocarbons.
7.	Motor vehicles.
8.	Rates of vehicle excise duties.
9.	Revocation of Order.

PART II

Value-Added Tax

10.	Definitions (Part II).
11.	Amendment of section 8 of Principal Act.
12.	Amendment of section 11 of Principal Act.
13.	Amendment of section 12A of Principal Act.
14.	Relief for hotels, etc.
15.	Transitional provisions.

PART III

Stamp Duties

16.	Levy on banks.
17.	Stamp duty in respect of credit cards and charge cards.

PART IV

Miscellaneous

18.	Application of section 54 of Finance Act, 1970.
19.	Care and management of taxes and duties.
20.	Short title and construction.

FIRST SCHEDULE

Rates of Excise Duty on Spirits

SECOND SCHEDULE

Rates of Excise Duty on Tobacco Products

THIRD SCHEDULE

Part I

Rates of Excise Duty on Wine

Part II

Rates of Excise Duty on Made Wine

Acts Referred to
Central Bank Act, 1971	1971, No. 24
Finance (Excise Duties) (Vehicles) Act, 1952	1952, No. 24
Finance Act, 1970	1970, No. 14
Finance Act, 1973	1973, No. 19
Finance Act, 1976	1976, No. 16
Finance (Excise Duty on Tobacco Products) Act, 1977	1977, No. 32
Finance Act, 1980	1980, No. 14
Finance Act, 1981	1981, No. 16
Road Traffic Act, 1961	1961, No. 24
Stamp Act, 1891	1891, c. 39
Succession Duty Act, 1853	1853, c. 51
Value-Added Tax Act, 1972	1972, No. 22
Value-Added Tax (Amendment) Act, 1978	1978, No. 34

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Number 28 of 1981

FINANCE (NO. 2) ACT, 1981

AN ACT TO CHARGE AND IMPOSE CERTAIN DUTIES OF CUSTOMS AND INLAND REVENUE (INCLUDING EXCISE), TO AMEND THE LAW RELATING TO CUSTOMS AND INLAND REVENUE (INCLUDING EXCISE) AND TO MAKE FURTHER PROVISIONS IN CONNECTION WITH FINANCE. [20th November, 1981]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:

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Finance (No. 2) Act, 1981

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