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Chapter I Excise Duty on Tobacco Products other than Cigarettes - Introduction of Tax Stamps (ss. 77-84) |
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77. Interpretation (Chapter I). |
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78. Amendment of section 2A (liability for duty to be paid by tax stamps) of Principal Act. |
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79. Amendment of section 2B (sale of cigarettes) of Principal Act. |
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80. Amendment of section 3 (repayment, remission and deferment of payment) of Principal Act. |
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81. Amendment of section 8 (regulations) of Principal Act. |
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82. Amendment of section 10A (offences in relation to tax stamps) of Principal Act. |
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83. Amendment of section 18 (power to refuse delivery of goods) of Finance Act, 1939. |
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84. Amendment of Chapter I (Excise Duty on Cigarettes - Introduction of Tax Stamps) of Part II of Finance Act, 1994. |
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Chapter II Excise Duties - Powers of Officers, Detention, Seizure and Forfeiture (ss. 85-96) |
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85. Definitions (Chapter II). |
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86. Power to stop and search vehicles. |
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86A. Power to take samples and to question in relation to mineral oil in vehicles. |
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87. Power to enter and search premises. |
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87A. Obligation to answer certain questions, detention and arrest in respect of certain tobacco products. |
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87B. Power of arrest for certain mineral oil offences. |
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88. Detention of goods and vehicles. |
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89. Seizure of goods and vehicles. |
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90. Notice of seizure. |
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91. Notice of claim. |
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92. Condemnation. |
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93. Proceedings for condemnation by court. |
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94. Power to deal with seizures before condemnation. |
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95. Miscellaneous amendments. |
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96. Repeals and revocation. |
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Chapter III Vehicle Registration Tax (ss. 97-98) |
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97. Amendment of section 132 (charge of excise duty) of Finance Act, 1992. |
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98. Repayment of amounts in respect of vehicle registration tax in certain cases. |
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Chapter IV Implementation of Council Directive No. 94/74/EC (ss. 99-102) |
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99. Application of section 104 (excisable products) of Finance Act, 1992, and reliefs for hydrocarbons. |
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100. Amendment of section 111 (accompanying documents) of Finance Act, 1992. |
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101. Amendment of section 117 (regulations) of Finance Act, 1992. |
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102. Commencement (Chapter IV). |
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Chapter V Appeals in relation to Excise Duty (ss. 103-109) |
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103. Definitions (Chapter V). |
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104. Appeals to Revenue Commissioners. |
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105. Appeals to Appeal Commissioners. |
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106. Payment of duty pending appeal. |
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107. Exclusion of criminal matters. |
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108. Repeal (Chapter V). |
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109. Commencement (Chapter V). |
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Chapter VI Miscellaneous (ss. 110-117) |
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110. Tobacco products. |
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111. Duty on licence for the sale of intoxicating liquor. |
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112. Amendment of section 77 (spirits retailers' on-licences) of Finance Act, 1993. |
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113. Amendment of section 89 (exemption from duty on certain bets) of Finance Act, 1994. |
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114. Amendment of section 43 (gaming machine licence duty) of Finance Act, 1975. |
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115. Amendment of section 49 (grant of licences and date of expiration of licences) of Finance (1909-10) Act, 1910. |
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116. Excise duty on motor fuel substitutes. |
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117. Amendment of section 20 (provisions in relation to excise duty and licences under Act of 1952) of Finance (No. 2) Act, 1992. |
