Part II Customs and Excise (ss. 67-89)

Version status: | Document consolidation status: Updated to reflect all known changes

Version date: 23 May 1994 - onwards

		Future version	Amendment requiring commencement	Draft proposed change
	Chapter I Excise Duty on Cigarettes - Introduction of Tax Stamps (ss. 67-77)
	67. Interpretation (Chapter I).
	68. Amendment of section 1 (interpretation) of Principal Act.
	69. Liability for duty to be paid by tax stamps.
	70. Sale of cigarettes.
	71. Amendment of section 3 (repayment, remission and deferment of payment) of Principal Act.
	72. Amendment of section 7 (ascertainment of retail prices of tobacco products) of Principal Act.
	73. Amendment of section 8 (regulations) of Principal Act.
	74. Offences in relation to tax stamps.
	75. Amendment of section 11 (offences) of Principal Act.
	76. Amendment of section 18 (power to refuse delivery of goods) of Finance Act, 1939.
	77. Interpretation (Chapter I).
	Chapter II Miscellaneous (ss. 78-89)
	78. Interpretation (Chapter II).
	79. Tobacco products.
	80. Beer.
	81. Spirits.
	82. Cider and perry.
	83. Wine and made wine.
	84. Hydrocarbons.
	85. Amendment of section 132 (charge of excise duty) of Finance Act, 1992.
	86. Amendment of section 60 (records) of Finance Act, 1993.
	87. Amendment of section 61 (evidence) of Finance Act, 1993.
	88. Amendment of section 123 (rates of duty) of Finance Act, 1992.
	89. Exemption from duty on certain bets.

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