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Version date: 31 March 2006 - onwards
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86. Amendment of section 8 (regulations) of Finance (Excise Duty on Tobacco Products) Act 1977.

Section 8 of the Finance (Excise Duty on Tobacco Products) Act 1977 is amended by the insertion of the following after subsection (1):

"(1A) Without prejudice to the generality of subsection (1), regulations under this section may contain such incidental, supplementary and consequential provisions as appear to the Revenue Commissioners to be necessary for the purposes of giving full effect to Council Directive No. 92/79/EEC of 19 October 1992 [OJ No. L316 of 31.10.1992, p.8], Council Directive No. 92/80/EEC of 19 October 1992 [OJ No. L316 of 31.10.1992, p.10] and Council Directive No. 95/59/EC of 27 November 1995 [OJ No. L291 of 6.12.1995, p.40].".

Comparing proposed amendment...