S.I. No. 202/1997:

TOBACCO PRODUCTS (TAX STAMPS) AMENDMENT REGULATIONS, 1997.

TOBACCO PRODUCTS (TAX STAMPS) AMENDMENT REGULATIONS, 1997.

The Revenue Commissioners, in exercise of the powers conferred on them by section 8 (as amended by the Finance Act, 1994 (No. 13 of 1994) and the Finance Act, 1995 (No. 8 of 1995)) of the Finance (Excise Duty on Tobacco Products) Act, 1977 (No. 32 of 1977), hereby make the following Regulations:

1. (1) These Regulations may be cited as the Tobacco Products (Tax Stamps) Amendment Regulations, 1997.

(2) These Regulations shall come into operation on the 1st day of June, 1997.

2. The Tobacco Products (Tax Stamps) Regulations, 1995 ( S.I. No. 233 of 1995 ), are hereby amended--

( a ) in Regulation 7, by the insertion, after paragraph (2), of the following:

"(3) Tax stamps shall be affixed in such a manner that the level of adhesion should be sufficient to ensure that any attempt to subsequently remove the stamp will result in damage to the stamp itself or to the packaging material which contains the tobacco products." and

( b ) by the insertion, after Regulation 10, of the following:

"10A. The form of a tax stamp on a packet of tobacco products shall include--

( a ) subject to paragraph (b), all over continuous background printing of the words 'The Revenue Commissioners' and 'Na Coimisinéirí Ioncaim',

( b ) a representation of the (Official) Irish Harp, against a plain white background, containing 12 strings in a vertical plane with the ornamentation on the Harp being clearly printed, and encircled by a ring on which is printed the words Ireland', 'Eire', 'Excise Duty' and 'Dieacht Mhail',

( c ) three lines of encoding printed in black containing such combination of characters as the Commissioners have authorised for the tobacco products to which the stamp relates, and

( d ) such security or other features as the Commissioners may from time to time direct.".

GIVEN this 13th day of May, 1997.

D. B. QUIGLEY,

Revenue Commissioner.

EXPLANATORY NOTE.

These Regulations lay down conditions governing the form of tax stamps and the manner in which they are to be affixed to packaging containing tobacco products.