The Tobacco Products Regulations 2001

Interpretation

3.—(1) In these Regulations—

“the Act” means the Tobacco Products Duty Act 1979;

“business day” has the meaning given in section 92 of the Bills of Exchange Act 1882(1);

“duty” means the duty of excise charged on tobacco products by section 2(1) of the Act(2);

“duty suspension arrangements” means any arrangements, including arrangements made by these Regulations, that enable tobacco products to be held or moved without payment of duty;

“electronic removal” has the meaning given in regulation 10 below;

“manufacturer”, subject to paragraph (2) below, means any person who manufactures tobacco products in premises that may be registered as a registered factory;

“the occupier” means the manufacturer who occupies a registered factory or, as the case may be, a registered store;

“packet” means any box, package, container or other receptacle that contains the tobacco product in which that product is, or is intended to be, presented for retail supply but does not include any additional outer wrapping that may be discarded at the time the packet is opened;

“payment day” means the day specified as payment day in regulation 17 below;

“recycling” means reworking the tobacco or tobacco substitute constituents of the tobacco product, and “recycled” should be construed accordingly;

“REDS” means a registered excise dealer and shipper approved and registered under section 100G of the Customs and Excise Management Act 1979 other than a registered excise dealer and shipper—

(a)

on whom any privilege is conferred by the Warehousekeepers and Owners of Warehoused Goods Regulations 1999(3), or

(b)

who is only a registered excise dealer and shipper by virtue of his being registered as a registered mobile operator for the purposes of the Excise Goods (Sales on Board Ships and Aircraft) Regulations 1999(4);

“registered factory” has the meaning given in regulation 4 below;

“registered premises” means any registered factory or any registered store;

“registered store” has the meaning given in regulation 5 below;

“removal” includes electronic removal and “remove” and “removed” should be construed accordingly;

“repackaging” means the replacement of any packaging or wrapping material that is customary, necessary or both customary and necessary to enclose and present tobacco products for retail sale purposes and “repackaged” should be construed accordingly;

“specified tobacco products” has the meaning given in regulation 21 below.

(2) For the purposes of these Regulations two bodies corporate may be treated jointly as a manufacturer if—

(a) one of them manufactures tobacco products in premises that may be registered as a registered factory,

(b) one of the other body corporate’s principal activities is the storage of tobacco products manufactured by the first mentioned body corporate, and

(c) one of them controls the other or, although neither controls the other, they are both controlled by the same body corporate.

(1)

1882 c. 61 (45 & 46 Vict); section 92 was amended by the Banking and Financial Dealings Act 1971 (c. 80), sections 3 and 4.

(2)

Section 2(1) was amended by the Finance Act 1981 (c. 35), Schedule 19, Part III.

(3)

S.I. 1999/1278.

(4)

S.I. 1999/1565; regulation 2(1) defines “registered mobile operator”.