PART II

Customs and Excise

88. —In this Part—

“the Order of 1975” means the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 (S.I. No. 307 of 1975);

“the Order of 1979” means the Imposition of Duties (No. 236) (Excise Duties on Motor Vehicles, Televisions and Gramophone Records) Order, 1979 (S.I. No. 57 of 1979).

89. —(1) The rebate of duty on mineral hydrocarbon light oil provided for in section 56 (3) of the Finance Act, 1988 , shall, as respects mineral hydrocarbon light oil on which it is shown to the satisfaction of the Revenue Commissioners that duty at the rate specified in section 40 (1) of the Finance Act, 1989 , has been paid on or after the 1st day of February, 1990, be calculated at the rate of £2.56 per hectolitre.

(2) The duty of excise on gaseous hydrocarbons in liquid form imposed by section 41 (1) of the Finance Act, 1976 , shall be charged, levied and paid, as on and from the 1st day of February, 1990, at the rate of £0.393 per gallon in lieu of the rate specified in paragraph 5 (9) of the Imposition of Duties (No. 285) (Excise Duties) Order, 1987 (S.I. No. 19 of 1987).

90. —The duty of excise on table waters imposed by paragraph 9 (2) of the Order of 1975 (inserted by section 37 (1) of the Finance Act, 1981 ), shall be charged, levied and paid, as on and from the 1st day of February, 1990, at the rate of £0.29 per gallon in lieu of the rate specified in section 69 (3) of the Finance Act, 1986 .

91. —The duty of excise on televisions imposed by paragraph 5 (1) of the Order of 1979, shall be charged, levied and paid, as on and from the 1st day of February, 1990, in accordance with the Seventh Schedule in lieu of the Schedule to the Imposition of Duties (No. 274) (Televisions) Order, 1985 (S.I. No. 41 of 1985).

92. —The duty of excise on video players imposed by paragraph 4 of the Imposition of Duties (No. 260) (Excise Duty on Video Players) Order, 1982 (S.I. No. 49 of 1982), shall be charged, levied and paid, as on and from the 1st day of February, 1990, at the rate of £20 for each video player in lieu of the rate specified in section 59 of the Finance Act, 1983 .

93. —The duty of excise on gramophone records imposed by paragraph 5 (1) of the Order of 1979, shall not be charged or levied on or after the 1st day of February, 1990.

94. —The duty of excise on matches imposed by paragraph 13 (2) of the Order of 1975, shall not be charged or levied on or after the 1st day of February, 1990.

95. —The duty of excise on mechanical lighters imposed by section 75 (2) of the Finance Act, 1980 , shall not be charged or levied on or after the 1st day of February, 1990.

96. —(1) In this section and in the Eighth Schedule “cigarettes”, “cigars”, “sweetened pipe tobacco”, “hard pressed tobacco”, “other pipe tobacco”, “smoking tobacco”, “chewing tobacco” and “tobacco products” have the same meanings as they have in the Finance (Excise Duty on Tobacco Products) Act, 1977 , as amended by the Imposition of Duties (No. 243) (Excise Duty on Tobacco Products) Order, 1979 (S.I. No. 296 of 1979), and the Finance Act, 1988 .

(2) The duty of excise on tobacco products imposed by section 2 of the Finance (Excise Duty on Tobacco Products) Act, 1977 , shall, in lieu of the several rates specified in the Fifth Schedule to the Finance Act, 1989 , be charged, levied and paid, as on and from the 1st day of July, 1990, at the several rates specified in the Eighth Schedule.