S.I. No. 232/1995:

FINANCE ACT, 1994 (COMMENCEMENT OF CHAPTER I OF PART II) (EXCISE DUTY ON CIGARETTES) ORDER, 1995.

FINANCE ACT, 1994 (COMMENCEMENT OF CHAPTER I OF PART II) (EXCISE DUTY ON CIGARETTES) ORDER, 1995.

I, RUAIRÍ QUINN, Minister for Finance, in exercise of the powers conferred on me by section 77 of the Finance Act, 1994 (No. 13 of 1994), as amended by section 84 of the Finance Act, 1995 (No. 8 of 1995), hereby order as follows:

1. This Order may be cited as the Finance Act, 1994 (Commencement of Chapter I of Part II) (Excise Duty on Cigarettes) Order, 1995.

2. In respect of cigarettes within the meaning of section 1 of the Finance (Excise Duty on Tobacco Products) Act, 1977 (No. 32 of 1977)--

( a ) the 31st day of August, 1995, is hereby appointed as the day on which section 73 of Chapter I of Part II (as amended by the Finance Act, 1995 (No. 8 of 1995) ) of the Finance Act, 1994 (No. 13 of 1994), shall come into operation.

( b ) subject to paragraphs (a) and (c) of this Article, the 4th day of September, 1995, is hereby appointed as the day on which Chapter I of Part II (as amended by the Finance Act, 1995 ) of the Finance Act, 1994 , shall come into operation, and

( c ) the 4th day of March, 1996, is hereby appointed as the day on which--

(i) section 72, and

(ii) the provisions of subsections (1) and (4) and, in so far as they relate to subsection (1), subsections (3) and (5), of section 10A of the Principal Act as inserted by section 74,

of Chapter I of Part II (as amended by the Finance Act, 1995 ) of the Finance Act, 1994 , shall come into operation.

GIVEN under my Official Seal, this 30th day of August, 1995.

RUAIRÍ QUINN,

Minister for Finance.

EXPLANATORY NOTE.

This Order appoints 4 September, 1995 as the date for coming into operation of the main provisions of the Finance Act, 1994 relating to use of tax stamps for excise duty purposes on cigarette packages and 30 August, 1995 and 4 March, 1996 for particular provisions relating to the same system.