S.I. No. 303/1996:

FINANCE (EXCISE DUTY ON TOBACCO PRODUCTS) ACT, 1977 (SECTION 2A(5)) ORDER, 1996

FINANCE (EXCISE DUTY ON TOBACCO PRODUCTS) ACT, 1977 (SECTION 2A(5)) ORDER, 1996

I, RUAIRÍ QUINN, Minister for Finance, in exercise of the powers conferred on me by section 2A(5) (as inserted by section 69 (as amended by section 78 of the Finance Act, 1995 (No. 8 of 1995)) of the Finance Act, 1994 (No. 13 of 1994)) of the Finance (Excise Duty on Tobacco Products) Act, 1977 (No. 32 of 1977), hereby order as follows:

1. This Order may be cited as the Finance (Excise Duty on Tobacco Products) Act, 1977 (Section 2A(5))Order, 1996.

2. This Order shall come into operation on the 1st day of October, 1996.

3. (1) The provisions (other than the provisions to which paragraph (2) of this regulation applies) of the Finance (Excise Duty on Tobacco Products) Act, 1977 , which relate to tax stamps and cigarettes are hereby extended to fine-cut tobacco for the rolling of cigarettes.

(2) The 1st day of April, 1997, is hereby appointed as the day on which the extension to fine-cut tobacco of the provisions of subsection (1) and (4) of section 10A (as inserted by section 74 of the Finance Act, 1994 , and as amended by section 78 of the Finance Act, 1995 ) of the Finance (Excise Duty on Tobacco Products) Act, 1977 , shall come into operation.

GIVEN under my Official Seal, this 10th day of October, 1996

RUAIRÍ QUINN,

Minister for Finance

EXPLANATORY NOTE

This Order appoints 1 October, 1996, as the date for coming into operation of the main provisions of the Finance Act, 1994 , relating to use of tax stamps for excise duty purposes on roll-your-own tobacco packages and 1 April, 1997, for particular provisions relating to the same system.

Given under my Official Seal, this 25 th day of September, 1996

Nora Owen

Minister for Justice

The Government hereby approve of these rules.

Given under the Official Seal of the Government, this 25^th day of September, 1996.

Taoiseach