Section 10A (inserted by the Finance Act, 1994) of the Finance (Excise Duty on Tobacco Products) Act, 1977, is amended -
(a) in subsection (3)(a) by the substitution of "£1,500" for "£1,000", and
(b) by the substitution of the following subsection for subsection (4):
"(4) In a prosecution for an offence under subsection (1) of this section, it shall be presumed until the contrary is shown -
(a) that duty had not been paid in respect of any pack or packs which do not have a tax stamp affixed thereto,
(b) that in respect of any pack or packs which do not have a tax stamp affixed thereto -
(i) section 104(2), of the Finance Act, 2001 does not apply,
(ii) the pack or packs are not being held under a duty-suspension arrangement, and
(iii) the Revenue Commissioners have not permitted, under section 2A(1), payment of the duty to be subject to section 2A(4),
(c) in the case of a prosecution for keeping for sale or delivery, that the tobacco products concerned were so kept and were not kept f
…