- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/02/1991)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 01/01/1993
Point in time view as at 01/02/1991.
There are currently no known outstanding effects for the Matches and Mechanical Lighters Duties Act 1979 (repealed 1.1.1993), Cross Heading: Matches.
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(1)There shall be charged on matches—
(a)imported into the United Kingdom; or
(b)manufactured in the United Kingdom and sent out from the premises of a manufacturer of matches,
a duty of excise at the rate of [F1£1.15] for every 7,200 matches (and so in proportion for any less number of matches).
(2)For the purposes of the duty chargeable under subsection (1) above, a match which has more than one point of ignition shall be reckoned as so many matches as there are points of ignition.
Textual Amendments
F1 “£1.15” substituted (retrospectively) by Finance Act 1981 (c. 35, SIF 40:1), s. 3(1)(4)
(1)No person shall manufacture matches unless he holds an excise licence for that purpose granted under this section.
(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2
(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3
(4)If any person manufactures matches otherwise than under and in accordance with a licence granted under this section, he shall be liable on summary conviction to a penalty of [F4level 3 on the standard scale], and the matches shall be liable to forfeiture.
Textual Amendments
F2S. 2(2) repealed by Finance Act 1986 (c. 41, SIF 40:1), ss. 8(2)(a), 114, Sch. 23 Pt. IV
F3S. 2(3) repealed by Finance Act 1986 (c. 41, SIF 40:1), s. 114, Sch. 23 Pt. IV
F4Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6
(1)The Commissioners may, with a view to the protection of the revenue, make regulations—
(a)regulating the manufacture of matches and the removal of matches from the premises of a licensed manufacturer;
(b)for securing and collecting the excise duty chargeable on matches manufactured in the United Kingdom;
(c)providing for the remission or repayment of excise duty on defective matches;
(d)for authorising the removal from the premises of a licensed manufacturer without payment of excise duty of matches removed for exportation [F5, removal to the Isle of Man] or shipment as stores or for warehousing, or removed to other premises of that manufacturer or to premises of another licensed manufacturer;
(e)for securing that there is on every container of matches a notification of the contents, or the minimum or maximum contents, of the container.
(2)In subsection (1) above “licensed manufacturer” means a person who holds a licence granted under section 2 above.
(3)If any person contravenes or fails to comply with any regulation made under subsection (1) above, he shall be liable on summary conviction to a penalty of [F6level 3 on the standard scale], and any article in respect of which the offence was committed shall be liable to forfeiture.
(4)The power to make regulations under subsection (1) above shall be exercisable by statutory instrument and any statutory instrument by which the power is exercised shall be subject to annulment in pursuance of a resolution of either House of Parliament.
Textual Amendments
F5Words inserted by Isle of Man Act 1979 (c. 58), Sch. 1 para. 34
F6Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6
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