Finance (Excise Duty on Tobacco Products) Act, 1977
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Regulations. |
8.—(1) The Revenue Commissioners may make regulations for the purpose of giving full effect to the provisions of this Act. | |
(2) In particular, but without prejudice to the generality of subsection (1) of this section, regulations under this section may— | ||
(a) govern the importation, production, treatment, storage and removal from storage of materials and tobacco products, | ||
(b) prescribe the method of charging, securing and collecting the duties imposed by this Act, | ||
(c) make provision in relation to the form, grant, duration and revocation of licences under section 10 of this Act, and the inclusion by the Revenue Commissioners of conditions in the licence, | ||
(d) provide for the method of entry with the proper officer of Customs and Excise of premises under section 10 of this Act, | ||
(e) require a manufacturer of tobacco products and a person who imports materials or tobacco products to keep in a specified manner, and to preserve for a specified period, such accounts and records relating to the purchase, receipt, sale, disposal or manufacture by him of materials and tobacco products as may be specified and to keep for a specified period any other books or documents relating to any of the matters aforesaid and to allow an officer of the Revenue Commissioners to inspect and take copies of such accounts and records and of any other books or documents kept by him relating to any of the matters aforesaid, | ||
(f) provide for the approval by the Revenue Commissioners of premises to be used for the receipt, storage, manufacture or delivery of materials or tobacco products and for compliance, as respects the premises, by the occupier with such conditions as may be specified in writing by an officer of the Revenue Commissioners, | ||
(g) require a manufacturer of tobacco products to furnish at such times and in such form as may be specified returns in relation to such matters as may be specified, | ||
(h) where a rate of the duty imposed by section 2 of this Act is related to the price at which a tobacco product is sold by retail, require manufacturers and importers of tobacco products to supply such information relating to the said price, and changes and proposed changes in that price, including applications for the making of orders providing for, and notifications of, increases of such price under the Prices Acts, 1958 to 1972, as may be specified in writing by an officer of the Revenue Commissioners. | ||
(3) Regulations under this section shall be laid before Dáil Éireann as soon as may be after they are made and, if a resolution annulling the regulations is passed by Dáil Éireann within the next 21 days on which Dáil Éireann has sat after the regulations have been laid before it, the regulations shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder. |