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Version date: 25 March 2002 - onwards
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97. Amendment of section 10A (offences in relation to tax stamps) of Finance (Excise Duty on Tobacco Products) Act, 1977.

The Finance (Excise Duty on Tobacco Products) Act, 1977, is amended in section 10A (inserted by section 74 of the Finance Act, 1994) -

(a) in subsection (1) (as amended by section 82 of the Finance Act, 1995, section 85 of the Finance Act, 1996 and section 87 of the Finance Act, 1997) by substituting "suspension arrangement" for "duty-suspension arrangement", and

(b) in subsection (4)(b)(ii) (inserted by section 158 of the Finance Act, 2001) by substituting "suspension arrangement" for "duty-suspension arrangement".

Comparing proposed amendment...