(1) The Finance (Excise Duty on Tobacco Products) Act 1977 is amended -

(a) in section 2A -

(i) by substituting the following for subsection (2):

"(2) Liability for duty imposed by section 2 arises at the time the tobacco products are released for consumption.",

(ii) by substituting the following for subsection (3):

"(3) Subject to section 3(3) of this Act, the Revenue Commissioners shall issue tax stamps only on payment of an amount equivalent to the amount of duty represented by such stamps.",

and

(iii) by deleting subsection (4),

and

(b) in section 3 -

(i) in subsection (1) by inserting "an amount paid or due in relation to the issue of tax stamps in respect of, or" after "repay or remit",

(ii) by substituting the following for subsection (1A):

"(1A) The Revenue Commissioners may, subject to compliance with such conditions (if any) as they consider appropriate to impose, repay or remit duty or an amount paid or due on the issue of tax stamps -

(a) where it is shown to their satisfaction that the tax stamps have been destroyed or are damaged or otherwise unsuitable for the use for which they were issued, or