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Document Overview
AI Summary of 95. Amendment of section 2B (sale of cigarettes) of Finance (Excise Duty on Tobacco Products) Act, 1977.
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95. Amendment of section 2B (sale of cigarettes) of Finance (Excise Duty on Tobacco Products) Act, 1977.
The Finance (Excise Duty on Tobacco Products) Act, 1977, is amended in subsection (1) (as amended by section 79 of the Finance Act, 1995) of section 2B (inserted by section 70 of the Finance Act, 1994) -
(a) in paragraph (a) by substituting "section 104(2) of the Finance Act, 2001" for "subsection (2) of section 106 of the Finance Act, 1992", and
(b) in paragraph (b) by substituting "suspension arrangement" for "duty-suspension arrangement".