[F18C Fiscal mark regulations.U.K.
(1)The Commissioners may make provision by regulations—
(a)requiring the carrying of fiscal marks by tobacco products to which fiscal marking applies, and
(b)as to such matters relating to fiscal marks as appear to the Commissioners to be necessary or expedient.
(2) In this Act “ fiscal mark ” means a mark carried by tobacco products indicating all or any of the following—
(a)that excise duty has been paid on the products;
(b)the rate at which excise duty was paid on the products;
(c)the amount of excise duty paid on the products;
(d)when excise duty was paid on the products;
(e)that sale of the products—
(i)is only permissible on dates ascertainable from the mark;
(ii)is not permissible after (or on or after) a date so ascertainable;
(iii)is not permissible before (or before or on) a date so ascertainable.
(3)Regulations under this section may, in particular, make provision about—
(a)the contents of a fiscal mark;
(b)the appearance of a fiscal mark;
(c)in the case of tobacco products that have more than one layer of packaging, which of the layers is (or are) to carry a fiscal mark;
(d)the positioning of a fiscal mark on the packaging of any tobacco products;
(e)when tobacco products are required to carry a fiscal mark.
(4)Regulations under this section may make different provision for different cases.]
Textual Amendments
F1Ss. 8A-8J inserted (28.7.2000) by 2000 c. 17, s. 14