Finance Act, 2001
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Amendment of section 10A (offences in relation to tax stamps) of Finance (Excise Duty on Tobacco Products) Act, 1977. |
158.—Section 10A (inserted by the Finance Act, 1994 ) of the Finance (Excise Duty on Tobacco Products) Act, 1977 , is amended— | |
(a) in subsection (3)(a) by the substitution of “£1,500” for “£1,000”, and | ||
(b) by the substitution of the following subsection for subsection (4): | ||
“(4) In a prosecution for an offence under subsection (1) of this section, it shall be presumed until the contrary is shown— | ||
(a) that duty had not been paid in respect of any pack or packs which do not have a tax stamp affixed thereto, | ||
(b) that in respect of any pack or packs which do not have a tax stamp affixed thereto— | ||
(i) section 104 (2), of the Finance Act, 2001 does not apply, | ||
(ii) the pack or packs are not being held under a duty-suspension arrangement, and | ||
(iii) the Revenue Commissioners have not permitted, under section 2A(1), payment of the duty to be subject to section 2A(4), | ||
(c) in the case of a prosecution for keeping for sale or delivery, that the tobacco products concerned were so kept and were not kept for private use, | ||
(d) that a thing is a cigarette or other tobacco product where, in the opinion of an officer of the Revenue Commissioners, it is contained in any form of packaging which, by virtue of any wording thereon, its shape and other characteristics, is indicative of the contents consisting of one or more than one cigarette or of another tobacco product and the officer so states that opinion.”. |