1.This section introduces new sections 6A and 6B of the Tobacco Products Duty Act (TPDA) 1979. The new sections will prevent tax avoidance through excessive clearance of tobacco products shortly before an expected increase in the rate of duty by tightening restrictions and providing effective sanctions. This measure will come into force in time to apply to the forestalling restrictions ahead of Budget 2016.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
