Excise Duty (Amendment) (No. 2) Act, 2023 (Act 1108)

ARRANGEMENT OF SECTION

First Schedule to Act 878 amended

PURPOSE

AN ACT to amend the Excise Duty Act, 2014 (Act 878) to increase the excise duty rate on cider beer to align with the excise duty rate on beer, reduce the excise duty on plastics and expand the coverage of the excise duty on plastics to imported plastic packaging and for related matters.

DATE OF ASSENT

29th December, 2023.

ACT

First Schedule to Act 878 amended

The Excise Duty Act, 2014 (Act 878) is amended by the substitution for the First Schedule, of

"FIRST SCHEDULE