S.I. No 318 of 2002

Finance Act 2002 (Section 94 (1)(a)(ii)) (Commencement) Order 2002

Made by the Minister for Finance

S.I. No 318 of 2002

I, Charlie McCreevy, Minister for Finance, in exercise of the powers conferred on me by section 94 (2) of the Finance Act 2002 ( No. 5 of 2002 ), order as follows:

1.         This Order may be cited as the Finance Act 2002 (section 94 (1)(a)(ii)) (Commencement) Order 2002.

2.         The 1st day of July, 2002, is appointed as the day on which section 94 (1)(a)(ii) of the Finance Act 2002 comes into operation.

EXPLANATORY NOTE

(This note is not part of the instrument and does not purport to be a legal interpretation).

This order appoints the 1^st day of July, 2002 as the date for coming into operation of the provisions of section 94 (1)(a)(ii) of Chapter 2 of Part 2 of the Finance Act, 2002 . This section 94 (1)(a)(ii), transposes the new definition of cigars as defined in Council Directive 2002/10/EEC, into Irish law.