EXPLANATORY STATEMENT
Statutory Rules 1985 No. 142
Excise Regulations (Amendment)
Issued by the Authority of the Minister of State for Industry, Technology and Commerce.
Due to the abolition of excise duties on certain commodities over the past few years various Excise Regulations are now redundant. These include regulations for playing cards, matches, cigarette tubes, cigarette paper, cigarette papers, canned fruit and saccharin.
The purpose of the attached regulations is to:
• remove certain regulations from the Excise Regulations following the abolition of excise on certain commodities;
• effect minor drafting changes consequent to the changed style for the citation of Acts; and
• re-number the paragraphs in sub-regulation 50(1). Details of the regulations are as follows:
Regulation 1 provides for “Principal Regulations” to mean the Excise Regulations.
Regulation 2 removes paragraph 50 (1) (j) relating to canned fruit, as a consequence of the general repeal by regulation 4 of the attached regulations of Part XIX of the Regulations dealing with that commodity. Regulation 2 also corrects a drafting error which created two paragraphs numbered 50(1)(o).
Regulation 3 omits the existing sub-regulation 53(1), and inserts a new sub-regulation 53(1), which omits the reference to canned fruit, consequent upon the change effected by attached regulation 2.
Regulation 4 repeals the following Parts of the Regulations:
• PART X relating to playing cards (Regulations 177, 177C, 177E, 177H, 177I);
• PART XI relating to matches (Regulations 177M, 177P, 177T);
• PART XII relating to cigarette tubes, paper and papers (Regulations 177W, 177Y, 177Z);
• PART XIX relating to canned fruit (Regulation 218); and
• PART XXI relating to saccharin (Regulations 235, 238, 239, 242, 243).
Regulation 5 omits the existing sub-regulation 244(1) and inserts a new sub-regulation 244(1) which omits the reference to playing cards, matches, cigarette papers, cigarette tubes and saccharin from that regulation, as a consequence of the general removal of those commodities from this legislation.
Regulation 6 makes technical drafting changes to twenty-one regulations, sub-regulations, paragraphs or Forms by omitting the second year in the citation of Acts appearing in those provisions.
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