1. Irish Tax Law
  2. Legislation (IE)
  3. Acts
  4. 1995
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  1. Finance Act, 1995 (No. 8)
  2. Part II Customs and Excise (ss. 77-117)
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Part II Customs and Excise (ss. 77-117)

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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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