Finance (No. 2) Act 1975 (c. 45)

PART I Customs and Excise

Conversion of revenue duties and related provisions taking effect on 1st January 1976

12 Matches

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 £0.4900 for every 7,200 matches (and so in proportion for any less number of matches).