Finance Act, 2002
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Amendment of section 1 (interpretation) of Finance (Excise Duty on Tobacco Products) Act, 1977. |
94.—(1) Section 1 of the Finance (Excise Duty on Tobacco Products) Act, 1977 , is amended— | |
(a) in subsection (1)— | ||
(i) by substituting “ section 96 of the Finance Act, 2001 ” for “ section 103 (1) of the Finance Act, 1992 ” in the definition of “Community”, and | ||
(ii) by substituting the following for the definition of “cigars” (inserted by section 86 of the Finance Act, 1997 ): | ||
“‘cigars’ means— | ||
(a) rolls of tobacco made entirely of natural tobacco, | ||
(b) rolls of tobacco with an outer wrapper of natural tobacco, | ||
(c) rolls of tobacco with— | ||
(i) a threshed blend filler, and | ||
(ii) an outer wrapper of the normal colour of a cigar covering the product in full, including where appropriate the filter but not, in the case of tipped cigars, the tip and a binder, both being of reconstituted tobacco, | ||
where the unit weight, excluding the filter or mouth-piece, is not less than 1.2 grammes and where the wrapper is fitted in spiral form with an acute angle of at least 30 degrees to the longitudinal axis of the cigar, | ||
(d) rolls of tobacco with— | ||
(i) a threshed blend filler, and | ||
(ii) an outer wrapper of the normal colour of a cigar of reconstituted tobacco, covering the product in full, including where appropriate the filter but not, in the case of tipped cigars, the tip, | ||
where the unit weight, excluding the filter or mouth-piece, is not less than 2.3 grammes and the circumference over at least one-third of the length is not less than 34 millimetres, | ||
(e) products consisting in part of substances other than tobacco but otherwise conforming to the criteria set out in paragraph (a), (b), (c) or (d) provided they have: | ||
(i) a wrapper of natural tobacco, | ||
(ii) a wrapper and binder both of reconstituted tobacco, or | ||
(iii) a wrapper of reconstituted tobacco, | ||
and to which Council Directive No. 95/59/EC of 27 November 19951 (as amended) relates;”, | ||
and | ||
(b) in subsection (1A)— | ||
(i) by substituting “suspension arrangement” for “duty-suspension arrangement”, and | ||
(ii) by substituting “ Part 2 of the Finance Act, 2001 ” for “Chapter II of Part II of the Finance Act, 1992 ”. | ||
(2) Subsection (1)(a)(ii) shall come into operation on such day as the Minister for Finance may appoint by order. | ||