Section 18 of the Finance Act, 1939, is hereby amended -
(a) in subsection (1) by the substitution of "one or more" for "either or both",
(b) by the insertion of the following paragraph after paragraph (a) of subsection (1):
"(aa) to refuse to allow, during the said period, the issue of tax stamps to manufacturers or importers of cigarettes or to any other person where the quantity applied for appears to the Revenue Commissioners to exceed the quantity which is reasonable having regard to the circumstances, and",
and
(c) by the insertion of the following subsection after subsection (1):
"(1A) In subsection (1) of this section -
'cigarettes' has the meaning (inserted by Regulation 26 of the European Communities (Customs and Excise) Regulations, 1992 (S.I. No. 394 of 1992)) it has in section 1 of the Finance (Excise Duty on Tobacco Products) Act, 1977;
'tax stamps' has the same meaning (inserted by section 68 of the Finance Act, 1994) it has in section 1 of the Finance (Excise Duty on To
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