(1) THAT for the purposes of the tax charged by virtue of section 72 of the Finance Act 2005 (No. 5 of 2005), that Act be amended, with effect as on and from 6 December 2012, by substituting the following for Schedule 2 to that Act (as amended by section 69 of the Finance Act 2012 (No.9 of 2012)):

"SCHEDULE 2 RATES OF TOBACCO PRODUCTS TAX(With effect as on and from 6 December 2012)Description of ProductRate of TaxCigarettes …. .... .... ….Rate of tax at­- (a) except where paragraph (b) applies, €237.69 per thousand together with an amount equal to 8.83 per cent of the price at which the cigarettes are sold by retail, or (b) €271.91 per thousand in respect of cigarettes sold by retail where the rate of tax would be less than that rate had the rate been calculated in accordance with paragraph (a).Cigars .... .... .... ….Rate of tax at €275.342 per kilogram.Fine-cut tobacco for the rolling of cigarettes .... .... .... .…Rate of tax at €248.608 per kilogram.Other smoking tobacco .... ….Rate of tax at €191.022 per kilogram.

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(2) It is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act 1927 (No. 7 of 1927).

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