Finance Act, 1994
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Sale of cigarettes. |
70.—The Principal Act is hereby amended by the insertion of the following section after section 2A (inserted by section 69 ): | |
“2B.—(1) With the exception of— | ||
(a) cigarettes to which the provisions of subsection (2) of section 106 of the Finance Act, 1992 , apply, | ||
(b) cigarettes being held or delivered under a duty-suspension arrangement, and | ||
(c) cigarettes to which the proviso to subsection (1) of section 2A of this Act apply, | ||
cigarettes intended for sale, delivery or consumption in the State shall have affixed by the manufacturer, to each pack in which the cigarettes are intended to be put up for retail sale, a tax stamp in respect of which the duty appropriate to the pack of cigarettes has been paid: | ||
Provided that cigarettes intended for sale or delivery in accordance with the provisions of Regulation 4 of the Regulations of 1992 shall not have tax stamps affixed. | ||
(2) (a) Tax stamps affixed in the State to packs of cigarettes shall be affixed in a tax warehouse and in such manner as the Revenue Commissioners may prescribe in regulations made under section 8 of this Act. | ||
(b) Where packs of cigarettes are brought into the State with tax stamps affixed they shall be affixed in such manner as the Revenue Commissioners may prescribe in regulations made under section 8 of this Act.”. |