Tobacco Products Duty Act 1979

  1. Introductory Text

  2. 1. Tobacco products.

  3. 2. Charge and remission or repayment of tobacco products duty.

  4. 3.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  5. 4. Calculation of duty in case of cigarettes more than 8 cm. long.

  6. 5. Retail price of cigarettes.

  7. 6. Alteration of rates of duty.

  8. 6A.Anti-forestalling notices in connection with anticipated alteration of rate of duty

  9. 6B.Anti-forestalling notices: sanctions

  10. 7. Regulations for management of duty.

  11. 7A.Duty not to facilitate smuggling

  12. 7B.Penalty for facilitating smuggling: initial notice

  13. 7C.Penalty for facilitating evasion: penalty notice

  14. 7D.Sections 7A to 7C: supplemental

  15. 8. Charge in cases of default.

  16. 8A. Fiscal marks: introductory.

  17. 8B. Power to alter range of products to which fiscal marking applies.

  18. 8C. Fiscal mark regulations.

  19. 8D. Fiscal marks: public notices.

  20. 8E. Failure to comply with fiscal mark regulations and public notices.

  21. 8F. Sale of marked tobacco when not permitted: penalties.

  22. 8G. Offences: possession and sale etc. of unmarked tobacco.

  23. 8H. Offences: use of premises for sale of unmarked tobacco.

  24. 8J. Interfering with fiscal marks: penalties.

  25. 8K.Raw tobacco: definitions

  26. 8L.Raw tobacco: requirement for approval

  27. 8M.Regulations about approval etc.

  28. 8N.Exemptions from requirement for approval

  29. 8O.Raw tobacco: penalties

  30. 8P.Penalties under section 8O: special reduction

  31. 8Q.Penalties under section 8O: assessment of penalty

  32. 8R.Penalties under section 8O: reasonable excuse

  33. 8S.Penalties under section 8O: double jeopardy

  34. 8T.Forfeiture of raw tobacco

  35. 8U.Raw tobacco: application of Customs and Excise Management Act 1979

  36. 9. Regulations.

  37. 10. Interpretation.

  38. 11. Repeals, savings and transitional and consequential provisions.

  39. 12. Citation and commencement.

  40. SCHEDULES

    1. SCHEDULE 1

      Table of Rates of Tobacco Products Duty

    2. SCHEDULE 2

      REPEALS