56. Amendment of Chapter 3 (tobacco products tax) of Part 2 of Finance Act 2005.
Chapter 3 of Part 2 of the Finance Act 2005 is amended -
(a) in section 71(1) by inserting the following definitions:
"'illicit tobacco product' means any tobacco product that has, contrary to the requirements of section 108A of the Finance Act 2001, been produced or processed in the State otherwise than in a tax warehouse;
'prohibited goods' means any machinery, apparatus, equipment, vessel, materials, substance or other thing which is being used, or was used, or is intended to be used, in the production or processing of any illicit tobacco product;
'unmanufactured tobacco' means any thing that falls to be classified as such under the combined nomenclature of the European Communities referred to in Article 1 of Council Regulation (EEC) No. 2658/87 of 23 July 1987 [OJ No. L256, 7.9.1987, p.1];",
(b) in section 78(3) by inserting "sell or deliver," after "keep for sale or delivery,", and
(c) by inserting the following section after section 78:
"Illicit manufacture of tobacco products.
(1) It is an offence under this subsection -
(a) to produce or process any illicit tobacco product or to attempt such production or processing, or to be concerned with any such production, processing, attempted production or attempted processing,