Matches and Mechanical Lighters Duties Act 1979

7 Regulations about mechanical lighters

(1) The Commissioners may make regulations—

(a) prohibiting the manufacture of mechanical lighters (including the assembling of parts of mechanical lighters, whether to form complete mechanical lighters or not) except by a person who holds a licence granted for that purpose under the regulations ;

(b) for fixing the date of the expiration of licences granted under the regulations;

(c) for regulating the manufacture of mechanical lighters and the removal of them from the place of manufacture with a view to securing and collecting the excise duty chargeable on them ;

(d) for requiring every manufacturer of mechanical lighters to give security by bond or otherwise—

(i) for the keeping of such records as, in pursuance of regulations under this subsection, he may be required to produce to an officer; and

(ii) for the payment of all excise duty payable by him;

(e) providing for the delivery to and receipt by manufacturers licensed under the regulations of mechanical lighters imported into or manufactured in the United Kingdom without payment of the excise duty chargeable on them;

(f) for authorising the removal from the premises of a manufacturer licensed under the regulations without payment of excise duty of mechanical lighters for exportation or shipment as stores or for warehousing for exportation or for use as stores;

(g) for the remission or repayment, subject to such conditions as may be prescribed in the regulations, of any excise duty chargeable or paid on mechanical lighters—

(i) which have been destroyed or have become unfit for use by unavoidable accident before removal from a manufacturer's premises; or

(ii) which have been sent back to the place of manufacture as being defective.

(2) Where an officer finds that the number of mechanical lighters in the stock or possession of a manufacturer of mechanical lighters is less than the manufacturer's recorded number, then, except in so far as the deficiency is explained by the manufacturer to the satisfaction of the Commissioners, mechanical lighters to the number of the deficiency shall be deemed to have been sent out from the premises of the manufacturer on the day on which the deficiency first came to the notice of the officer.

(3) In subsection (2) above the " recorded number ", in relation to a manufacturer of mechanical lighters, means the number of mechanical lighters which, according to records or other documents produced by him in pursuance of regulations under subsection (1) above to the officer concerned, ought to be in his stock or possession.

(4) 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 £50, and any article in respect of which the offence was committed shall be liable to forfeiture.

(5) 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.