Finance Act, 1995
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Amendment of section 18 (power to refuse delivery of goods) of Finance Act, 1939. |
83.— Section 18 of the Finance Act, 1939 , is hereby amended by the substitution of the following paragraph for paragraph (aa) (inserted by the Act of 1994) of subsection (1): | |
“(aa) to refuse to allow, during the said period, the issue of tax stamps— | ||
(i) to manufacturers or importers of cigarettes or tobacco products to which an order under section 2A (5) of the Finance (Excise Duty on Tobacco Products) Act, 1977 , relates, or | ||
(ii) to any other person, | ||
where the quantity applied for appears to the Revenue Commissioners to exceed the quantity which is reasonable having regard to the circumstances, and”. |