(1) THAT for the purposes of the excise duty charged by virtue of section 67(1) of the Finance Act 2002 (No. 5 of 2002) (as amended by section 90 of the Finance Act 2006 (No. 6 of 2006)), that Act be amended, with effect as on and from 1 January 2009, by substituting "2 per cent" for "1 per cent".

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