S. 1(2)(2A) repealed (1.8.2003) by Tobacco Products (Descriptions of Products) Order 2003 (S.I. 2003/1471), arts. 1, 3

Words in s. 1(3) inserted (27.7.1993) by 1993 s. 14(5)

Words repealed by Finance Act 1981 (c. 35, SIF 40:1), s. 139(6), Sch. 19 Pt. III

Words and paras. (a) and (b) in s. 2(2) substituted (28.7.2000) by 2000 c. 17, s. 15(2)

S. 3 repealed by Finance Act 1981 (c. 35, SIF 40:1), s. 139(6), Sch. 19 Pt. III

Words repealed by Finance Act 1981 (c. 35, SIF 40:1), s. 139(6), Sch. 19 Pt. III

Words and paras. (a) and (b) in s. 5(1) substituted (28.7.2000) by 2000 c. 17, s. 13(2)

S. 5(1A) inserted (16.7.1992) by Finance (No.2) Act 1992 (c.48), s. 8 (b).

Words in s. 5(3) substituted (28.7.2000) by 2000 c. 17, s. 13(3)

Words in s. 5(4) substituted (28.7.2000) by 2000 c. 17, s. 13(4)

Words in s. 5(4) inserted (3.4.2006) by Constitutional Reform Act 2005 (c. 4), s. 148(1), Sch. 4 para. 98(2); S.I. 2006/1014, art. 2(a), Sch. 1 para. 11(e)

S. 5(7)-(12) inserted (3.4.2006) by Constitutional Reform Act 2005 (c. 4), s. 148(1), Sch. 4 para. 98(3); S.I. 2006/1014, art. 2(a), Sch. 1 para. 11(e)

S. 6(5)(b) together with the word “and” immediately preceding it repealed by Finance Act 1981 (c. 35, SIF 40:1), s. 139(6), Sch. 19 Pt. III

S. 7(1)(aa) inserted (28.7.2000) by 2000 c. 17, s. 15(4)

Words in s. 7(1)(b) inserted (28.7.2000) by 2000 c. 17, s. 15(5)

S. 7(1)(ba) inserted (28.7.2000) by 2000 c. 17, s. 15(6)

S. 7(1)(c)(i) repealed (28.7.2000) by 2000 c. 17, ss. 15(7), 156, Sch. 40 Pt. I(2)

Words in s. 7(1)(d) substituted (28.7.2000) by 2000 c. 17, s. 15(8)

S. 7(1A) inserted (28.7.2000) by 2000 c. 17, s. 15(9)

Words substituted (1.1.1995) by virtue of 1994 c. 9, s. 9, Sch. 4 para. 59 (with s. 19); S.I. 1994/2679, art. 3

Ss. 7A-7D inserted (1.10.2006) by Finance Act 2006 (c. 25), s. 2(1)(3); S.I. 2006/2367, art. 2

Words in s. 8(2) substituted (1.10.1998) by 1998 c. 36, s. 20, Sch. 2 para. 5(a); S.I. 1998/2243, art. 2(1)

Words in s. 8(2) substituted (1.10.1998) by 1998 c. 36, s. 20, Sch. 2 para. 5(b); S.I. 1998/2243, art. 2(1)

S. 8(3) repealed (1.1.1995) by 1994 c. 9, s. 258, Sch. 26, Pt. III (with s. 9); S.I. 1994/2679, art. 3

Ss. 8A-8J inserted (28.7.2000) by 2000 c. 17, s. 14

Ss. 8A-8J inserted (28.7.2000) by 2000 c. 17, s. 14

Ss. 8A-8J inserted (28.7.2000) by 2000 c. 17, s. 14

Ss. 8A-8J inserted (28.7.2000) by 2000 c. 17, s. 14

Ss. 8A-8J inserted (28.7.2000) by 2000 c. 17, s. 14

Ss. 8A-8J inserted (28.7.2000) by 2000 c. 17, s. 14

Ss. 8A-8J inserted (28.7.2000) by 2000 c. 17, s. 14

Ss. 8A-8J inserted (28.7.2000) by 2000 c. 17, s. 14

Ss. 8A-8J inserted (28.7.2000) by 2000 c. 17, s. 14

S. 9(1): s. 9 renumbered as s. 9(1) (1.10.2006) by Finance Act 2006 (c. 25), s. 2(2)(3); S.I. 2006/2367, art. 2

S. 9(2) added (1.10.2006) by Finance Act 2006 (c. 25), s. 2(2)(3); S.I. 2006/2367, art. 2

S. 11(3) repealed (29.4.1996) by 1996 c. 8, s. 205(1), Sch. 41 Pt. III

S. 2(2) excluded (20.10.1995) by S.I. 1995/2518, reg. 118(f)

S. 7(2) applied (1.12.2002) by The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2000 (S.I. 2000/426), art. 5A (as inserted by The Channel Tunnel (Alcoholic Liquor and Tobacco Products) (Amendment) Order 2002 (S.I. 2002/2693), art. 7)

S. 7(2) applied (24.11.2003) by Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2003 (S.I. 2003/2758), arts. 1, 4(c)

1994 c. 9.

1994 c. 9.

1994 c. 9.

1978 c. 30.

http://www.legislation.gov.uk/ukpga/1979/7/body/2006-10-01Tobacco Products Duty Act 1979An Act to consolidate the enactments relating to the excise duty on tobacco products.1980-02-29texttext/xmlenStatute Law Database2024-05-22Expert Participation2006-10-01
1 Tobacco products.(1)

In this Act “tobacco products” means any of the following products, namely,—

(a)

cigarettes;

(b)

cigars;

(c)

hand-rolling tobacco;

(d)

other smoking tobacco; and

(e)

chewing tobacco,

which are manufactured wholly or partly from tobacco or any substance used as a substitute for tobacco, but does not include herbal smoking products.

(2)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2A)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)

The Treasury may by order made by statutory instrument provide that in this Act references to cigarettes, cigars, hand-rolling tobacco, other smoking tobacco and chewing tobacco shall or shall not include references to any product of a description specified in the order, being a product manufactured as mentioned in subsection (1) above but not including herbal smoking products; and any such order may amend or repeal subsection (2) or (2A) above.

(4)

Subject to subsection (5) below, a statutory instrument by which there is made an order under subsection (3) above shall be laid before the House of Commons after being made; and unless the order is approved by that House before the expiration of 28 days beginning with the date on which it was made, it shall cease to have effect on the expiration of that period, but without prejudice to anything previously done under it or to the making of a new order.

In reckoning any such period no account shall be taken of any time during which Parliament is dissolved or prorogued or during which the House of Commons is adjourned for more than 4 days.

(5)

Subsection (4) above shall not apply to any order containing a statement by the Treasury that the order does not extend the incidence of the duty or involve a greater charge to duty or a reduction of any relief; and a statutory instrument by which any such order is made shall be subject to annulment in pursuance of a resolution of the House of Commons.

(6)

In this section “herbal smoking products” means products commonly known as herbal cigarettes or herbal smoking mixtures.

2 Charge and remission or repayment of tobacco products duty.(1)

There shall be charged on tobacco products imported into or manufactured in the United Kingdom a duty of excise at the rates shown, . . . , in the Table in Schedule 1 to this Act.

(2)

Subject to such conditions as they see fit to impose, the Commissioners shall remit or repay the duty charged by this section where it is shown to their satisfaction that —

(a)

the products in question have been—

(i)

exported or shipped as stores, or

(ii)

used solely for the purposes of research or experiment; and

(b)

any fiscal marks carried by the products have been obliterated;

and the Commissioners may by regulations provide for the remission or repayment of the duty in such other cases as may be specified in the regulations and subject to such conditions as they see fit to impose.

3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4 Calculation of duty in case of cigarettes more than 9 cm. long.

For the purposes of the references to a thousand cigarettes in paragraph 1 in the Table in Schedule 1 to this Act . . . any cigarette more than 9 cm. long (excluding any filter or mouthpiece) shall be treated as if each 9 cm. or part thereof were a separate cigarette.

5 Retail price of cigarettes.(1)

For the purposes of the duty chargeable at any time under section 2 above in respect of cigarettes of any description, the retail price of the cigarettes shall be taken to be—

(a)

the higher of—

(i)

the recommended price for the sale by retail at that time in the United Kingdom of cigarettes of that description, and

(ii)

any (or, if more than one, the highest) retail price shown at that time on the packaging of the cigarettes in question,

or

(b)

if there is no such price recommended or shown, the highest price at which cigarettes of that description are normally sold by retail at that time in the United Kingdom.

(1A)

In subsection (1) above “ recommended price ”—

(a)

in relation to a case in which cigarettes of the applicable description are manufactured by a manufacturer in a member State, means any price recommended by that manufacturer; and

(b)

in relation to a case which does not fall within paragraph (a) above, means any price recommended by an importer of cigarettes of the applicable description.

(2)

The duty in respect of any number of cigarettes shall be charged by reference to the price which, in accordance with subsection (1) above, is applicable to cigarettes sold in packets of 20 or of such other number as the Commissioners may determine in relation to cigarettes of the description in question; and the whole of the price of a packet shall be regarded as referable to the cigarettes it contains notwithstanding that it also contains a coupon, token, card or other additional item.

(3)

In any case in which duty is chargeable in accordance with paragraph (b) of subsection (1) above—

(a)

the question as to what price is applicable under that paragraph shall, subject to subsection (4) below, be determined by the Commissioners; and

(b)

the Commissioners may require security (by deposit of money or otherwise to their satisfaction) for the payment of duty to be given pending their determination.

(4)

Any person who has paid duty in accordance with a determination of the Commissioners under subsection (3)(a) above and is dissatisfied with their determination may require the question of what price was applicable under subsection (1)(b) above to be referred to the arbitration of a referee appointed in accordance with subsections (7) to (9).

(5)

If, on a reference to him under subsection (4) above, the referee determines that the price was lower than that determined by the Commissioners, they shall repay the duty overpaid together with interest on the overpaid duty from the date of the overpayment at such rate as the referee may determine.

(6)

The procedure on any reference to a referee under subsection (4) above shall be such as may be determined by the referee; and the referee’s decision on any such reference shall be final and conclusive.

(7)

The Lord Chancellor is to appoint the referee.

(8)

The appointment is to be made only with the concurrence of—

(a)

the Lord Chief Justice of England and Wales, if the determination of the Commissioners was made in relation to England and Wales;

(b)

the Lord President of the Court of Session, if the determination was made in relation to Scotland; or

(c)

the Lord Chief Justice of Northern Ireland, if the determination was made in relation to Northern Ireland.

(9)

None of the following may be appointed—

(a)

an official of any government department;

(b)

an office holder in, or a member of the staff of, the Scottish Administration.

(10)

The Lord Chief Justice of England and Wales may nominate a judicial office holder (as defined in section 109(4) of the Constitutional Reform Act 2005) to exercise his functions under this section.

(11)

The Lord President of the Court of Session may nominate a judge of the Court of Session who is a member of the First or Second Division of the Inner House of that Court to exercise his functions under this section.

(12)

The Lord Chief Justice of Northern Ireland may nominate any of the following to exercise his functions under this section—

(a)

the holder of one of the offices listed in Schedule 1 to the Justice (Northern Ireland) Act 2002;

(b)

a Lord Justice of Appeal (as defined in section 88 of that Act).

6 Alteration of rates of duty.(1)

The Treasury may by order made by statutory instrument increase or decrease any of the rates of duty for the time being in force under the Table in Schedule 1 to this Act by such percentage of the rate, not exceeding 10 per cent., as may be specified in the order, but any such order shall cease to be in force at the expiration of a period of one year from the date on which it takes effect unless continued in force by a further order made under this subsection.

(2)

In relation to any order made under subsection (1) above to continue, vary or replace a previous order so made, the reference in that subsection to the rate for the time being in force is a reference to the rate that would be in force if no order under that subsection had been made.

(3)

A statutory instrument under subsection (1) above by which there is made an order increasing the rate in force at the time of making the order shall be laid before the House of Commons after being made; and unless the order is approved by that House before the expiration of 28 days beginning with the date on which it was made, it shall cease to have effect on the expiration of that period, but without prejudice to anything previously done under it or to the making of a new order.

In reckoning any such period no account shall be taken of any time during which Parliament is dissolved or prorogued or during which the House of Commons is adjourned for more than 4 days.

(4)

A statutory instrument made under subsection (1) above to which subsection (3) above does not apply shall be subject to annulment in pursuance of a resolution of the House of Commons.

(5)

For the purposes of this section—

(a)

the percentage and the amount per thousand cigarettes in paragraph 1 in the Table in Schedule 1 to this Act shall be treated as separate rates of duty; . . .

(b)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7 Regulations for management of duty.(1)

The Commissioners may with a view to managing the duty charged by section 2 above make regulations—

(a)

prescribing the method of charging the duty and for securing and collecting the duty;

(aa)

for charging the duty, in such circumstances as may be specified in the regulations, by reference to the weight of the tobacco products at a time specified in the regulations or by the Commissioners (whether the time at which the products become chargeable or that at which the duty becomes payable or any other time);

(b)

for the registration of premises for the safe storage of tobacco products and for requiring the deposit of tobacco products in, and regulating their storage andtreatment in and removal from, premises so registered;

(ba)

for the registration of premises for the manufacture of tobacco products, for restricting or prohibiting the manufacture of tobacco products otherwise than in premises so registered and for regulating their storage and treatment in, and removal from, such premises;

(c)

for the registration of premises where—

(i)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(ii)

materials for the manufacture of tobacco products are grown, produced, stored or treated; or

(iii)

refuse from the manufacture of tobacco products is stored or treated,

and for regulating the storage and treatment in, and removal from, premises so registered of such materials and refuse;

(d)

for requiring the keeping and preservation of such records, the notification of such information, and the making of such returns, as may be specified in the regulations or required by the Commissioners; and

(e)

for the inspection of goods, documents and premises.

(1A)

Regulations under subsection (1) above may, in particular, include provision—

(a)

imposing, or providing for the imposition under the regulations of, conditions and restrictions relating to any of the matters mentioned in that subsection;

(b)

enabling the Commissioners to dispense with compliance with any provision contained in the regulations in such circumstances and subject to such conditions (if any) as they may determine.

(2)

If any person fails to comply with any regulation made under subsection (1) above his failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalities), and any article in respect of which any person fails to comply with any such regulation, or which is found on premises in respect of which any person has failed to comply with any such regulation, shall be liable to forfeiture

7ADuty not to facilitate smuggling(1)

A manufacturer of cigarettes or hand-rolling tobacco shall so far as is reasonably practicable avoid—

(a)

supplying cigarettes or hand-rolling tobacco to persons who are likely to smuggle them into the United Kingdom,

(b)

supplying cigarettes or hand-rolling tobacco where the nature or circumstances of the supply makes it likely that they will be resupplied to persons who are likely to smuggle them into the United Kingdom, or

(c)

otherwise facilitating the smuggling into the United Kingdom of cigarettes or hand-rolling tobacco.

(2)

In particular, a manufacturer—

(a)

in supplying cigarettes or hand-rolling tobacco to persons carrying on business in or in relation to a country other than the United Kingdom, shall consider whether the size or nature of the supply suggests that the products may be required for smuggling into the United Kingdom,

(b)

shall maintain a written policy about steps to be taken for the purpose of complying with the duty under subsection (1), and

(c)

shall provide a copy of the policy to the Commissioners on request.

(3)

In this section a reference to smuggling products into the United Kingdom is a reference to importing them into the United Kingdom without payment of duty which is—

(a)

chargeable under section 2, and

(b)

payable by virtue of section 1(1) of the Finance (No. 2) Act 1992 (c. 48) (power to fix excise duty point).

(4)

The Commissioners may notify a manufacturer in writing that they think the risk of smuggling into the United Kingdom is particularly great in relation to—

(a)

products marketed under a specified brand name;

(b)

products supplied to persons carrying on business in or in relation to a specified country or place.

(5)

The Commissioners may by notice in writing require a manufacturer of cigarettes or hand-rolling tobacco to provide, within a specified period of time, specified information about—

(a)

supply of products marketed under a brand name specified under subsection (4)(a);

(b)

supply to persons carrying on business in or in relation to a country or place specified under subsection (4)(b);

(c)

demand for cigarettes or hand-rolling tobacco in a country or place specified under subsection (4)(b).

(6)

The Commissioners may issue guidance about the content of policies under subsection (2)(b).

(7)

The Commissioners may make regulations—

(a)

under which they are required to notify manufacturers of cigarettes or hand-rolling tobacco where products of a kind specified in the regulations are seized under section 139 of the Customs and Excise Management Act 1979 (c. 2) in circumstances specified in the regulations,

(b)

specifying the procedure for notification,

(c)

including provision about access to seized products for the purpose of determining who manufactured them, and

(d)

requiring manufacturers to provide the Commissioners with information or documents, of a kind specified in the regulations or determined by the Commissioners, in relation to notified seizures.

7BPenalty for facilitating smuggling: initial notice(1)

Where the Commissioners think that a manufacturer has without reasonable excuse failed to comply with the duty under section 7A(1) they may give him written notice that they are considering requiring him to pay a penalty.

(2)

In determining whether to give notice to a manufacturer under subsection (1) the Commissioners shall have regard to—

(a)

the content of the manufacturer's policy under section 7A(2)(b),

(b)

compliance with that policy,

(c)

action taken pursuant to any notice under section 7A(4),

(d)

compliance by the manufacturer with any notice under section 7A(5),

(e)

the number, size and nature of seizures of which the manufacturer has been given notice by virtue of section 7A(7)(a),

(f)

compliance by the manufacturer with any requirement by virtue of section 7A(7)(d),

(g)

evidence about the level of demand for the manufacturer's products for consumption outside the United Kingdom, and

(h)

any other matter that they think relevant.

(3)

A notice must specify the matters to which the Commissioners have had regard in determining to give it.

(4)

After the end of the period of six months beginning with the date on which a notice is given to a manufacturer, the Commissioners shall give him notice in writing either—

(a)

that they require payment of a penalty, or

(b)

that they do not require payment of a penalty.

(5)

The Commissioners shall comply with subsection (4) during the period of 45 days beginning with the end of the period specified in that subsection; and for that purpose they shall consider—

(a)

any representations made by the manufacturer during that period in such form and manner as the Commissioners may direct, and

(b)

action taken by the manufacturer during that period.

7CPenalty for facilitating evasion: penalty notice(1)

A notice under section 7B(4)(a) (a “penalty notice”) must—

(a)

specify the amount of the penalty which the manufacturer is required to pay, and

(b)

state the grounds on which the Commissioners think that the manufacturer has failed to comply with the duty under section 7A(1).

(2)

The amount specified under subsection (1)(a) must not exceed £5 million; and in determining the amount to specify the Commissioners shall have regard to—

(a)

the nature or extent of the manufacturer's failure to comply with the duty under section 7A(1),

(b)

action taken by the manufacturer to secure compliance with that duty,

(c)

the content of the manufacturer's policy under section 7A(2)(b),

(d)

compliance with that policy,

(e)

action taken pursuant to any notice under section 7A(4),

(f)

compliance by the manufacturer with any notice under section 7A(5),

(g)

the number, size and nature of seizures of which the manufacturer has been given notice by virtue of section 7A(7)(a),

(h)

the loss of revenue by way of duty under section 2, or VAT, in respect of the products seized, and

(i)

any other matter that they think relevant.

(3)

A manufacturer who is given a penalty notice may require the Commissioners to review the decision to issue the notice; and—

(a)

a requirement must be imposed by notice in writing given to the Commissioners before the end of the period of 45 days beginning with the date of the penalty notice,

(b)

the Commissioners shall comply with a requirement given in accordance with paragraph (a),

(c)

the Commissioners shall confirm, vary or withdraw the penalty notice, and

(d)

the Commissioners shall be taken to have confirmed the penalty notice unless, within the period of 45 days beginning with the date of the requirement to conduct the review, they have varied or withdrawn it by notice in writing to the manufacturer.

(4)

If following a requirement under subsection (3) the Commissioners confirm or vary the notice (or are taken to have confirmed it) the manufacturer may appeal to a VAT and duties tribunal.

(5)

The tribunal may—

(a)

cancel the penalty notice,

(b)

reduce the penalty, or

(c)

confirm the penalty notice.

7DSections 7A to 7C: supplemental(1)

Payment of a penalty imposed under section 7B(4)(a) shall not be allowed as a deduction in computing income, profits or losses for purposes of income tax or corporation tax.

(2)

A penalty may be enforced as a debt due to the Commissioners.

(3)

In sections 7A to 7C and this section a reference to a manufacturer of cigarettes or hand-rolling tobacco includes a reference to a person who, in the opinion of the Commissioners—

(a)

arranges to have cigarettes or hand-rolling tobacco manufactured, and

(b)

is wholly or partly responsible for the initial supply of the products after manufacture.

(4)

Where a manufacturer is a parent undertaking or a subsidiary undertaking (within the meaning of section 258 of the Companies Act 1985 (c. 6)) the Commissioners may—

(a)

treat the parent and its subsidiaries as a single undertaking for the purpose of sections 7A to 7C and this section, and

(b)

in particular, enforce a penalty imposed on the single undertaking as a debt owed by—

(i)

the single undertaking,

(ii)

the parent, or

(iii)

any of the subsidiaries.

(5)

A notice or guidance under section 7A(4) to (6)—

(a)

may be issued to manufacturers generally or to one or more manufacturers or classes of manufacturer,

(b)

may be expressed to apply to or in respect of manufacturers generally or only to or in respect of one or more specified manufacturers or classes of manufacturer,

(c)

may make provision generally or only in relation to specified cases or circumstances,

(d)

may make different provision in relation to different cases or circumstances, and

(e)

may be varied, replaced or revoked.

(6)

The Treasury may by order—

(a)

amend the list in section 7B(2) or 7C(2) so as to—

(i)

add an entry,

(ii)

remove an entry, or

(iii)

amend an entry;

(b)

amend sections 7A to 7C and this section so as to alter the class of tobacco products in relation to which they apply.

(7)

An order under subsection (6)—

(a)

may include transitional, consequential or incidental provision,

(b)

shall be made by statutory instrument,

(c)

shall be laid before the House of Commons, and

(d)

shall cease to have effect unless approved by resolution of the House of Commons within the period of 28 days beginning with the date on which it is laid (disregarding any period of dissolution or prorogation or of adjournment for more than four days).

8 Charge in cases of default.(1)

Where the records or returns kept or made by any person in pursuance of regulations under section 2 or 7 above show that any tobacco products or materials for their manufacture are or have been in his possession or under his control, the Commissioners may from time to time require him to account for those products or materials.

(2)

Unless a person required under subsection (1) above to account for any products or materials proves—

(a)

that duty has been paid or secured under section 7 above in respect of the products or, as the case may be, products manufactured from the materials; or

(b)

that the products or materials are being or have been otherwise dealt with in accordance with regulations under section 2 or 7 above,

the Commissioners may assess an amount as duty due from him under section 2 above in respect of those products or, as the case may be, in respect of such products as in their opinion might reasonably be expected to be manufactured from those materials , and they may notify him or his representative accordingly.

(3)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

8A Fiscal marks: introductory.

Fiscal marking applies to tobacco products that are—

(a)

cigarettes, or

(b)

hand-rolling tobacco.

8B Power to alter range of products to which fiscal marking applies.(1)

The Commissioners may by order made by statutory instrument amend section 8A above for the purpose of causing fiscal marking—

(a)

to apply to any description of tobacco products to which it does not apply, or

(b)

to cease to apply to any description of tobacco products to which it does apply.

(2)

Where fiscal marking applies to any description of tobacco products, the Commissioners may by regulations provide that fiscal marking does not apply to such products of that description as are of a description specified in the regulations.

(3)

A statutory instrument containing (whether alone or with other provisions) an order under subsection (1)(a) above shall not be made unless a draft of the instrument has been laid before, and approved by a resolution of, each House of Parliament.

(4)

A statutory instrument that—

(a)

contains (whether alone or with other provisions) an order under subsection (1) above, and

(b)

is not subject to any requirement that a draft of the instrument be laid before and approved by a resolution of each House of Parliament,

shall be subject to annulment in pursuance of a resolution of either House of Parliament.

8C Fiscal mark regulations.(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.

8D Fiscal marks: public notices.(1)

The Commissioners may by notices published by them regulate any of the matters mentioned in paragraphs (a) to (d) of section 8C(3) above.

(2)

A notice under this section may provide for provision made by regulations under section 8C above to have effect subject to provisions of the notice.

(3)

A notice under this section may make different provision for different cases.

8E Failure to comply with fiscal mark regulations and public notices.(1)

This section applies if a person fails to comply with any requirement imposed by or under—

(a)

regulations made under section 8C above, or

(b)

a notice published under section 8D above.

(2)

Any article in respect of which the person fails to comply with the requirement shall be liable to forfeiture.

(3)

The person’s failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).

(4)

The Commissioners may by regulations make such provision as is mentioned in subsection (5) below about the calculation of the penalty in a case where the failure involves post-dating of any tobacco products.

For this purpose “ post-dating ” means that the products carry a fiscal mark (“ the later period mark ”) that—

(a)

is not one they are required to carry by virtue of this Act, and

(b)

is one they would be required to carry by virtue of this Act if the requirement to pay the duty charged on them under section 2 above took effect at a time later than that at which it in fact takes effect.

(5)

The provision that may be made by regulations under subsection (4) above is for the penalty to be calculated by reference to the duty currently charged on the products.

For this purpose “the duty currently charged” on the products is the amount of the duty charged under section 2 above that would be payable on the products if the requirement to pay the duty took effect at the time of the failure.

8F Sale of marked tobacco when not permitted: penalties.(1)

This section applies if provision made by or under—

(a)

regulations made under section 8C above, or

(b)

a notice published under section 8D above,

provides for any tobacco products to carry a period of sale mark.

(2)

In this section—

a period of sale mark ” means a fiscal mark indicating any of the matters mentioned in subsection (2)(e) of section 8C above; and

prohibited time ”, in relation to tobacco products that carry a period of sale mark, means a time when, according to the mark, sale of the products is not permissible.

(3)

If—

(a)

a person sells by way of retail sale, or exposes for retail sale, any tobacco products that carry a period of sale mark, and

(b)

he so sells or exposes the products at a prohibited time,

his so selling or exposing the products shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties) and the products are liable to forfeiture.

8G Offences: possession and sale etc. of unmarked tobacco.(1)

In this section “unmarked products” means tobacco products that are subject to fiscal marking but do not carry a compliant duty-paid fiscal mark.

(2)

For the purposes of this section “ duty-paid fiscal mark ” means a fiscal mark carried by tobacco products indicating that excise duty has been paid on the products.

(3)

For the purposes of this section a duty-paid fiscal mark carried by tobacco products of any description is “ compliant ” if it complies with all relevant requirements for any duty-paid fiscal mark that by virtue of this Act is required to be carried by such tobacco products of that description as are by virtue of this Act required to carry such a mark.

For this purpose “ relevant requirement ” means a requirement, imposed by virtue of this Act, as to any of the matters mentioned in paragraphs (a) to (d) of section 8C(3) above (contents, appearance and positioning etc. of fiscal marks).

(4)

If a person—

(a)

is in possession of, transports or displays, or

(b)

sells, offers for sale or otherwise deals in,

unmarked products then, except in such cases as may be prescribed in regulations made by the Commissioners, that person commits an offence and the products are liable to forfeiture.

(5)

It is a defence for a person charged with an offence under subsection (4) above to prove that the unmarked products were not required by virtue of this Act to carry a duty paid fiscal mark.

(6)

A person guilty of an offence under subsection (4) above shall be liable on summary conviction to a fine not exceeding level 5 on the standard scale.

8H Offences: use of premises for sale of unmarked tobacco.(1)

A manager of premises commits an offence if he suffers the premises to be used for the sale of unmarked products.

In this section “ unmarked products ” has the same meaning as in section 8G above.

(2)

It is a defence for a person charged with an offence under subsection (1) above to prove that the unmarked products were not required by virtue of this Act to carry a duty-paid fiscal mark.

For this purpose “ duty-paid fiscal mark ” has the same meaning as in section 8G above.

(3)

A person guilty of an offence under subsection (1) above shall be liable on summary conviction to a fine not exceeding level 5 on the standard scale.

(4)

A court by or before which a person is convicted of an offence under subsection (1) above may make an order prohibiting the use of the premises in question for the sale of tobacco products during a period specified in the order.

(5)

The period specified in an order under subsection (4) above shall not exceed six months; and the first day of the period shall be the day specified as such in the order.

(6)

A manager of premises commits an offence if he suffers the premises to be used in breach of an order under subsection (4) above.

(7)

A person guilty of an offence under subsection (6) above shall be liable on summary conviction to a fine not exceeding level 5 on the standard scale.

(8)

For the purposes of this section a person is a manager of premises if he—

(a)

is entitled to control their use,

(b)

is entrusted with their management, or

(c)

is in charge of them.

8J Interfering with fiscal marks: penalties.(1)

This section applies where a person—

(a)

alters or overprints any fiscal mark carried by any tobacco products in compliance with any provision made under this Act, or

(b)

causes any such mark to be altered or overprinted.

(2)

His altering or overprinting of the mark, or his causing it to be altered or overprinted, shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).

(3)

The products that carried the mark shall be liable to forfeiture.

(4)

The penalty under subsection (2) above shall be calculated by reference to the duty currently charged on the products.

For this purpose “the duty currently charged” on the products is the amount of the duty charged under section 2 above that would be payable on the products if the requirement to pay the duty took effect at the time of the conduct attracting the penalty.

9 Regulations.(1)

Any power to make regulations under this Act 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.

(2)

Regulations under this Act—

(a)

may enable the Commissioners to dispense with compliance with a provision of the regulations (whether absolutely or conditionally),

(b)

may make provision generally or only in relation to specified cases or circumstances,

(c)

may make different provision in relation to different cases or circumstances, and

(d)

may include transitional, consequential or incidental provision.

10 Interpretation.(1)

In this Act—

hand-rolling tobacco” has the meaning given by section 1(2) above; and

tobacco products” has the meaning given by section 1(1) above.

(2)

This Act and the other Acts included in the Customs and Excise Acts 1979 shall be construed as one Act but where a provision of this Act refers to this Act that reference is not to be construed as including a reference to any of the others.

(3)

Any expression used in this Act or in any instrument made under this Act to which a meaning is given by any other Act included in the Customs and Excise Acts 1979 has, except where the context otherwise requires, the same meaning in this Act or in any such instrument as in that Act; and for ease of reference the Table below indicates the expressions used in this Act to which a meaning is given by any other such Act—

Customs and Excise Management Act 1979

“the Commissioners”

“the Customs and Excise Acts 1979”

“goods”

“importer”

“shipped”

“stores”.

11 Repeals, savings and transitional and consequential provisions.(1)

The enactments specified in Schedule 2 to this Act are hereby repealed to the extent specified in the third column of that Schedule, but subject to the provision at the end of that Schedule.

(2)

Any provision of this Act relating to anything done or required or authorised to be done under or by reference to that provision or any other provision of this Act shall have effect as if any reference to that provision, or that other provision, as the case may be, included a reference to the corresponding provision of the enactments repealed by this Act.

(3)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)

Nothing in this section shall be taken as prejudicing the operation of sections 15 to 17 of the Interpretation Act 1978 (which relate to the effect of repeals).

12 Citation and commencement.(1)

This Act may be cited as the Tobacco Products Duty Act 1979 and is included in the Acts which may be cited as the Customs and Excise Acts 1979.

(2)

This Act shall come into operation on 1st April 1979

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<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-b28c2fd954a4f380c9bf46cfbf592993" marker="F1">
<p>
S. 1(2)(2A) repealed (1.8.2003) by
<ref eId="c178e40i2-00007" href="http://www.legislation.gov.uk/id/uksi/2003/1471">Tobacco Products (Descriptions of Products) Order 2003 (S.I. 2003/1471)</ref>
,
<ref eId="c178e40i2-00008" class="subref" href="http://www.legislation.gov.uk/id/uksi/2003/1471/article/1">arts. 1</ref>
,
<ref eId="c178e40i2-00009" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2003/1471/article/3">3</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c74936" marker="F2">
<p>Words in s. 1(3) inserted (27.7.1993) by 1993 s. 14(5)</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c74939" marker="F3">
<p>
Words repealed by
<ref eId="c00014" href="http://www.legislation.gov.uk/id/ukpga/1981/35">Finance Act 1981 (c. 35, SIF 40:1)</ref>
,
<ref eId="c00015" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1981/35/section/139/6">s. 139(6)</ref>
,
<ref eId="c00016" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1981/35/schedule/19/part/III">Sch. 19 Pt. III</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c74941" marker="F4">
<p>
Words and paras. (a) and (b) in s. 2(2) substituted (28.7.2000) by
<ref eId="c00020" href="http://www.legislation.gov.uk/id/ukpga/2000/17">2000 c. 17</ref>
,
<ref eId="c00021" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2000/17/section/15/2">s. 15(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c74942" marker="F5">
<p>
S. 3 repealed by
<ref eId="c00023" href="http://www.legislation.gov.uk/id/ukpga/1981/35">Finance Act 1981 (c. 35, SIF 40:1)</ref>
,
<ref eId="c00024" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1981/35/section/139/6">s. 139(6)</ref>
,
<ref eId="c00025" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1981/35/schedule/19/part/III">Sch. 19 Pt. III</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c74943" marker="F6">
<p>
Words repealed by
<ref eId="c00026" href="http://www.legislation.gov.uk/id/ukpga/1981/35">Finance Act 1981 (c. 35, SIF 40:1)</ref>
,
<ref eId="c00027" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1981/35/section/139/6">s. 139(6)</ref>
,
<ref eId="c00028" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1981/35/schedule/19/part/III">Sch. 19 Pt. III</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c74951" marker="F7">
<p>
Words and paras. (a) and (b) in s. 5(1) substituted (28.7.2000) by
<ref eId="c00029" href="http://www.legislation.gov.uk/id/ukpga/2000/17">2000 c. 17</ref>
,
<ref eId="c00030" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2000/17/section/13/2">s. 13(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c74952" marker="F8">
<p>
S. 5(1A) inserted (16.7.1992) by
<ref eId="c00032" href="http://www.legislation.gov.uk/id/ukpga/1992/48">Finance (No.2) Act 1992 (c.48)</ref>
,
<ref eId="c00033" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1992/48/section/8">s. 8</ref>
(b).
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c74953" marker="F9">
<p>
Words in s. 5(3) substituted (28.7.2000) by
<ref eId="c00035" href="http://www.legislation.gov.uk/id/ukpga/2000/17">2000 c. 17</ref>
,
<ref eId="c00036" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2000/17/section/13/3">s. 13(3)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c74954" marker="F10">
<p>
Words in s. 5(4) substituted (28.7.2000) by
<ref eId="c00038" href="http://www.legislation.gov.uk/id/ukpga/2000/17">2000 c. 17</ref>
,
<ref eId="c00039" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2000/17/section/13/4">s. 13(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-9a2dd6d23fd30a1433c3fbb217a615f4" marker="F11">
<p>
Words in s. 5(4) inserted (3.4.2006) by
<ref eId="c55u2i9o2-00019" href="http://www.legislation.gov.uk/id/ukpga/2005/4">Constitutional Reform Act 2005 (c. 4)</ref>
,
<ref eId="c55u2i9o2-00020" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2005/4/section/148/1">s. 148(1)</ref>
,
<ref eId="c55u2i9o2-00021" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2005/4/schedule/4/paragraph/98/2">Sch. 4 para. 98(2)</ref>
;
<ref eId="c55u2i9o2-00022" href="http://www.legislation.gov.uk/id/uksi/2006/1014">S.I. 2006/1014</ref>
,
<ref eId="c55u2i9o2-00023" class="subref" href="http://www.legislation.gov.uk/id/uksi/2006/1014/article/2/a">art. 2(a)</ref>
,
<ref eId="c55u2i9o2-00024" class="subref" href="http://www.legislation.gov.uk/id/uksi/2006/1014/schedule/1/paragraph/11/e">Sch. 1 para. 11(e)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-8e8740b565a06a2d25d138cc62364806" marker="F12">
<p>
S. 5(7)-(12) inserted (3.4.2006) by
<ref eId="c55u2i9o2-00007" href="http://www.legislation.gov.uk/id/ukpga/2005/4">Constitutional Reform Act 2005 (c. 4)</ref>
,
<ref eId="c55u2i9o2-00008" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2005/4/section/148/1">s. 148(1)</ref>
,
<ref eId="c55u2i9o2-00009" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2005/4/schedule/4/paragraph/98/3">Sch. 4 para. 98(3)</ref>
;
<ref eId="c55u2i9o2-00010" href="http://www.legislation.gov.uk/id/uksi/2006/1014">S.I. 2006/1014</ref>
,
<ref eId="c55u2i9o2-00011" class="subref" href="http://www.legislation.gov.uk/id/uksi/2006/1014/article/2/a">art. 2(a)</ref>
,
<ref eId="c55u2i9o2-00012" class="subref" href="http://www.legislation.gov.uk/id/uksi/2006/1014/schedule/1/paragraph/11/e">Sch. 1 para. 11(e)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c74956" marker="F13">
<p>
S. 6(5)(
<i>b</i>
) together with the word “and” immediately preceding it repealed by
<ref eId="c00049" href="http://www.legislation.gov.uk/id/ukpga/1981/35">Finance Act 1981 (c. 35, SIF 40:1)</ref>
,
<ref eId="c00050" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1981/35/section/139/6">s. 139(6)</ref>
,
<ref eId="c00051" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1981/35/schedule/19/part/III">Sch. 19 Pt. III</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c74960" marker="F14">
<p>
S. 7(1)(aa) inserted (28.7.2000) by
<ref eId="c00053" href="http://www.legislation.gov.uk/id/ukpga/2000/17">2000 c. 17</ref>
,
<ref eId="c00054" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2000/17/section/15/4">s. 15(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c74961" marker="F15">
<p>
Words in s. 7(1)(b) inserted (28.7.2000) by
<ref eId="c00056" href="http://www.legislation.gov.uk/id/ukpga/2000/17">2000 c. 17</ref>
,
<ref eId="c00057" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2000/17/section/15/5">s. 15(5)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c74962" marker="F16">
<p>
S. 7(1)(ba) inserted (28.7.2000) by
<ref eId="c00059" href="http://www.legislation.gov.uk/id/ukpga/2000/17">2000 c. 17</ref>
,
<ref eId="c00060" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2000/17/section/15/6">s. 15(6)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c74963" marker="F17">
<p>
S. 7(1)(c)(i) repealed (28.7.2000) by
<ref eId="c00062" href="http://www.legislation.gov.uk/id/ukpga/2000/17">2000 c. 17</ref>
,
<ref eId="c00063" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2000/17/section/15/7">ss. 15(7)</ref>
,
<ref eId="c00064" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2000/17/section/156">156</ref>
,
<ref eId="c00065" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2000/17/schedule/40/part/I/2">Sch. 40 Pt. I(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c74964" marker="F18">
<p>
Words in s. 7(1)(d) substituted (28.7.2000) by
<ref eId="c00067" href="http://www.legislation.gov.uk/id/ukpga/2000/17">2000 c. 17</ref>
,
<ref eId="c00068" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2000/17/section/15/8">s. 15(8)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c74965" marker="F19">
<p>
S. 7(1A) inserted (28.7.2000) by
<ref eId="c00070" href="http://www.legislation.gov.uk/id/ukpga/2000/17">2000 c. 17</ref>
,
<ref eId="c00071" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2000/17/section/15/9">s. 15(9)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c74966" marker="F20">
<p>
Words substituted (1.1.1995) by virtue of
<ref eId="c00077" href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref eId="c00078" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9">s. 9</ref>
,
<ref eId="c00079" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/59">Sch. 4 para. 59</ref>
(with
<ref eId="c00080" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/19">s. 19</ref>
);
<ref eId="c00081" href="http://www.legislation.gov.uk/id/uksi/1994/2679">S.I. 1994/2679</ref>
,
<ref eId="c00082" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3">art. 3</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-065ea287c0367a24ae8e9a07d30c534b" marker="F21">
<p>
Ss. 7A-7D inserted (1.10.2006) by
<ref eId="c561dml52-00007" href="http://www.legislation.gov.uk/id/ukpga/2006/25">Finance Act 2006 (c. 25)</ref>
,
<ref eId="c561dml52-00008" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2006/25/section/2/1">s. 2(1)</ref>
<ref eId="c561dml52-00009" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2006/25/section/2/3">(3)</ref>
;
<ref eId="c561dml52-00010" href="http://www.legislation.gov.uk/id/uksi/2006/2367">S.I. 2006/2367</ref>
,
<ref eId="c561dml52-00011" class="subref" href="http://www.legislation.gov.uk/id/uksi/2006/2367/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c74968" marker="F22">
<p>
Words in s. 8(2) substituted (1.10.1998) by
<ref eId="c00084" href="http://www.legislation.gov.uk/id/ukpga/1998/36">1998 c. 36</ref>
,
<ref eId="c00085" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1998/36/section/20">s. 20</ref>
,
<ref eId="c00086" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/2/paragraph/5/a">Sch. 2 para. 5(a)</ref>
;
<ref eId="c00087" href="http://www.legislation.gov.uk/id/uksi/1998/2243">S.I. 1998/2243</ref>
,
<ref eId="c00088" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1998/2243/article/2/1">art. 2(1)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c74969" marker="F23">
<p>
Words in s. 8(2) substituted (1.10.1998) by
<ref eId="c00090" href="http://www.legislation.gov.uk/id/ukpga/1998/36">1998 c. 36</ref>
,
<ref eId="c00091" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1998/36/section/20">s. 20</ref>
,
<ref eId="c00092" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/2/paragraph/5/b">Sch. 2 para. 5(b)</ref>
;
<ref eId="c00093" href="http://www.legislation.gov.uk/id/uksi/1998/2243">S.I. 1998/2243</ref>
,
<ref eId="c00094" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1998/2243/article/2/1">art. 2(1)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c74970" marker="F24">
<p>
S. 8(3) repealed (1.1.1995) by
<ref eId="c00096" href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref eId="c00097" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/258">s. 258</ref>
,
<ref eId="c00098" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/26">Sch. 26</ref>
,
<ref eId="c00099" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/part/III">Pt. III</ref>
(with
<ref eId="c00100" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9">s. 9</ref>
);
<ref eId="c00101" href="http://www.legislation.gov.uk/id/uksi/1994/2679">S.I. 1994/2679</ref>
,
<ref eId="c00102" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3">art. 3</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c1602179" marker="F25">
<p>
Ss. 8A-8J inserted (28.7.2000) by
<ref eId="c00104" href="http://www.legislation.gov.uk/id/ukpga/2000/17">2000 c. 17</ref>
,
<ref eId="c00105" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2000/17/section/14">s. 14</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c74972" marker="F26">
<p>
Ss. 8A-8J inserted (28.7.2000) by
<ref eId="c00107" href="http://www.legislation.gov.uk/id/ukpga/2000/17">2000 c. 17</ref>
,
<ref eId="c00108" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2000/17/section/14">s. 14</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c74974" marker="F27">
<p>
Ss. 8A-8J inserted (28.7.2000) by
<ref eId="c00110" href="http://www.legislation.gov.uk/id/ukpga/2000/17">2000 c. 17</ref>
,
<ref eId="c00111" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2000/17/section/14">s. 14</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c74976" marker="F28">
<p>
Ss. 8A-8J inserted (28.7.2000) by
<ref eId="c00113" href="http://www.legislation.gov.uk/id/ukpga/2000/17">2000 c. 17</ref>
,
<ref eId="c00114" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2000/17/section/14">s. 14</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c74978" marker="F29">
<p>
Ss. 8A-8J inserted (28.7.2000) by
<ref eId="c00116" href="http://www.legislation.gov.uk/id/ukpga/2000/17">2000 c. 17</ref>
,
<ref eId="c00117" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2000/17/section/14">s. 14</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c74981" marker="F30">
<p>
Ss. 8A-8J inserted (28.7.2000) by
<ref eId="c00120" href="http://www.legislation.gov.uk/id/ukpga/2000/17">2000 c. 17</ref>
,
<ref eId="c00121" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2000/17/section/14">s. 14</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c74984" marker="F31">
<p>
Ss. 8A-8J inserted (28.7.2000) by
<ref eId="c00124" href="http://www.legislation.gov.uk/id/ukpga/2000/17">2000 c. 17</ref>
,
<ref eId="c00125" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2000/17/section/14">s. 14</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c74986" marker="F32">
<p>
Ss. 8A-8J inserted (28.7.2000) by
<ref eId="c00127" href="http://www.legislation.gov.uk/id/ukpga/2000/17">2000 c. 17</ref>
,
<ref eId="c00128" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2000/17/section/14">s. 14</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c74988" marker="F33">
<p>
Ss. 8A-8J inserted (28.7.2000) by
<ref eId="c00130" href="http://www.legislation.gov.uk/id/ukpga/2000/17">2000 c. 17</ref>
,
<ref eId="c00131" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2000/17/section/14">s. 14</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-2a41d1a40065cb39806ac4d2808d40bc" marker="F34">
<p>
<ref eId="c561p9jq2-00017" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/7/section/9/1">S. 9(1)</ref>
: s. 9 renumbered as s. 9(1) (1.10.2006) by
<ref eId="c561p9jq2-00018" href="http://www.legislation.gov.uk/id/ukpga/2006/25">Finance Act 2006 (c. 25)</ref>
,
<ref eId="c561p9jq2-00019" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2006/25/section/2/2">s. 2(2)</ref>
<ref eId="c561p9jq2-00020" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2006/25/section/2/3">(3)</ref>
;
<ref eId="c561p9jq2-00021" href="http://www.legislation.gov.uk/id/uksi/2006/2367">S.I. 2006/2367</ref>
,
<ref eId="c561p9jq2-00022" class="subref" href="http://www.legislation.gov.uk/id/uksi/2006/2367/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-2e752ac4670173740248799315a21d89" marker="F35">
<p>
<ref eId="c561p9jq2-00006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/7/section/9/2">S. 9(2)</ref>
added (1.10.2006) by
<ref eId="c561p9jq2-00007" href="http://www.legislation.gov.uk/id/ukpga/2006/25">Finance Act 2006 (c. 25)</ref>
,
<ref eId="c561p9jq2-00008" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2006/25/section/2/2">s. 2(2)</ref>
<ref eId="c561p9jq2-00009" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2006/25/section/2/3">(3)</ref>
;
<ref eId="c561p9jq2-00010" href="http://www.legislation.gov.uk/id/uksi/2006/2367">S.I. 2006/2367</ref>
,
<ref eId="c561p9jq2-00011" class="subref" href="http://www.legislation.gov.uk/id/uksi/2006/2367/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c74997" marker="F36">
<p>
S. 11(3) repealed (29.4.1996) by
<ref eId="c00134" href="http://www.legislation.gov.uk/id/ukpga/1996/8">1996 c. 8</ref>
,
<ref eId="c00135" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1996/8/section/205/1">s. 205(1)</ref>
,
<ref eId="c00136" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1996/8/schedule/41/part/III">Sch. 41 Pt. III</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c74940" marker="C1">
<p>
S. 2(2) excluded (20.10.1995) by
<ref eId="c00018" href="http://www.legislation.gov.uk/id/uksi/1995/2518">S.I. 1995/2518</ref>
,
<ref eId="c00019" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1995/2518/regulation/118/f">reg. 118(f)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c471921" marker="C2">
<p>
S. 7(2) applied (1.12.2002) by
<ref eId="c00073" href="http://www.legislation.gov.uk/id/uksi/2000/426">The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2000 (S.I. 2000/426)</ref>
,
<ref eId="c00074" class="subref" href="http://www.legislation.gov.uk/id/uksi/2000/426/article/5A">art. 5A</ref>
(as inserted by
<ref eId="c00075" href="http://www.legislation.gov.uk/id/uksi/2002/2693">The Channel Tunnel (Alcoholic Liquor and Tobacco Products) (Amendment) Order 2002 (S.I. 2002/2693)</ref>
,
<ref eId="c00076" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2002/2693/article/7">art. 7</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-28e8c4ec9e27a0e6fd385f878fac7e40" marker="C3">
<p>
S. 7(2) applied (24.11.2003) by
<ref eId="c178kilw2-00007" href="http://www.legislation.gov.uk/id/uksi/2003/2758">Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2003 (S.I. 2003/2758)</ref>
,
<ref eId="c178kilw2-00008" class="subref" href="http://www.legislation.gov.uk/id/uksi/2003/2758/article/1">arts. 1</ref>
,
<ref eId="c178kilw2-00009" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2003/2758/article/4/c">4(c)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c74979" marker="M1">
<p>
<ref eId="c00118" href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c74982" marker="M2">
<p>
<ref eId="c00122" href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c74989" marker="M3">
<p>
<ref eId="c00132" href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c74998" marker="M4">
<p>
<ref eId="c00137" href="http://www.legislation.gov.uk/id/ukpga/1978/30">1978 c. 30</ref>
.
</p>
</note>
</notes>
<proprietary xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" source="#">
<dc:identifier>http://www.legislation.gov.uk/ukpga/1979/7/body/2006-10-01</dc:identifier>
<dc:title>Tobacco Products Duty Act 1979</dc:title>
<dc:description>An Act to consolidate the enactments relating to the excise duty on tobacco products.</dc:description>
<dc:date>1980-02-29</dc:date>
<dc:type>text</dc:type>
<dc:format>text/xml</dc:format>
<dc:language>en</dc:language>
<dc:publisher>Statute Law Database</dc:publisher>
<dc:modified>2024-05-22</dc:modified>
<dc:contributor>Expert Participation</dc:contributor>
<dct:valid>2006-10-01</dct:valid>
<ukm:PrimaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="primary"/>
<ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/>
<ukm:DocumentStatus Value="revised"/>
</ukm:DocumentClassification>
<ukm:Year Value="1979"/>
<ukm:Number Value="7"/>
<ukm:EnactmentDate Date="1979-02-22"/>
</ukm:PrimaryMetadata>
<ukm:Alternatives>
<ukm:Alternative Date="2009-07-06" URI="http://www.legislation.gov.uk/ukpga/1979/7/pdfs/ukpga_19790007_en.pdf" Title="Print Version"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="25"/>
<ukm:BodyParagraphs Value="25"/>
<ukm:ScheduleParagraphs Value="0"/>
<ukm:AttachmentParagraphs Value="0"/>
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</meta>
<body eId="body" uk:target="true">
<section eId="section-1">
<num>1</num>
<heading> Tobacco products.</heading>
<subsection eId="section-1-1">
<num>(1)</num>
<intro>
<p>
In this Act “
<term refersTo="#term-tobacco-products" eId="term-tobacco-products">tobacco products</term>
” means any of the following products, namely,—
</p>
</intro>
<level class="para1" eId="section-1-1-a">
<num>(a)</num>
<content>
<p>cigarettes;</p>
</content>
</level>
<level class="para1" eId="section-1-1-b">
<num>(b)</num>
<content>
<p>cigars;</p>
</content>
</level>
<level class="para1" eId="section-1-1-c">
<num>(c)</num>
<content>
<p>hand-rolling tobacco;</p>
</content>
</level>
<level class="para1" eId="section-1-1-d">
<num>(d)</num>
<content>
<p>other smoking tobacco; and</p>
</content>
</level>
<level class="para1" eId="section-1-1-e">
<num>(e)</num>
<content>
<p>chewing tobacco,</p>
</content>
</level>
<wrapUp>
<p>which are manufactured wholly or partly from tobacco or any substance used as a substitute for tobacco, but does not include herbal smoking products.</p>
</wrapUp>
</subsection>
<subsection eId="section-1-2">
<num>
<noteRef href="#key-b28c2fd954a4f380c9bf46cfbf592993" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(2)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-1-2A">
<num>
<noteRef href="#key-b28c2fd954a4f380c9bf46cfbf592993" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(2A)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-1-3">
<num>(3)</num>
<content>
<p>
The Treasury may by order made by statutory instrument provide that in this Act references to cigarettes, cigars, hand-rolling tobacco, other smoking tobacco and chewing tobacco shall or shall not include references to any product of a description specified in the order, being a product manufactured as mentioned in subsection (1) above but not including herbal smoking products; and any such order may amend or repeal subsection (2)
<ins class="first last" ukl:ChangeId="d30p139" ukl:CommentaryRef="c74936">
<noteRef uk:name="commentary" href="#c74936" class="commentary"/>
or (2A)
</ins>
above.
</p>
</content>
</subsection>
<subsection eId="section-1-4">
<num>(4)</num>
<content>
<p>Subject to subsection (5) below, a statutory instrument by which there is made an order under subsection (3) above shall be laid before the House of Commons after being made; and unless the order is approved by that House before the expiration of 28 days beginning with the date on which it was made, it shall cease to have effect on the expiration of that period, but without prejudice to anything previously done under it or to the making of a new order.</p>
<p>In reckoning any such period no account shall be taken of any time during which Parliament is dissolved or prorogued or during which the House of Commons is adjourned for more than 4 days.</p>
</content>
</subsection>
<subsection eId="section-1-5">
<num>(5)</num>
<content>
<p>Subsection (4) above shall not apply to any order containing a statement by the Treasury that the order does not extend the incidence of the duty or involve a greater charge to duty or a reduction of any relief; and a statutory instrument by which any such order is made shall be subject to annulment in pursuance of a resolution of the House of Commons.</p>
</content>
</subsection>
<subsection eId="section-1-6">
<num>(6)</num>
<content>
<p>
In this section “
<term refersTo="#term-herbal-smoking-products" eId="term-herbal-smoking-products">herbal smoking products</term>
” means products commonly known as herbal cigarettes or herbal smoking mixtures.
</p>
</content>
</subsection>
</section>
<section eId="section-2">
<num>2</num>
<heading> Charge and remission or repayment of tobacco products duty.</heading>
<subsection eId="section-2-1">
<num>(1)</num>
<content>
<p>
There shall be charged on tobacco products imported into or manufactured in the United Kingdom a duty of excise at the rates shown, . . .
<noteRef href="#c74939" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
, in the Table in Schedule 1 to this Act.
</p>
</content>
</subsection>
<subsection eId="section-2-2">
<num>(2)</num>
<intro>
<p>
Subject to such conditions as they see fit to impose, the Commissioners shall remit or repay the duty charged by this section where it is shown to their satisfaction
<ins class="first" ukl:ChangeId="d30p190" ukl:CommentaryRef="c74941">
<noteRef uk:name="commentary" href="#c74941" class="commentary"/>
that —
</ins>
</p>
</intro>
<level class="para1" eId="section-2-2-a">
<num>
<ins ukl:ChangeId="d30p190" ukl:CommentaryRef="c74941">(a)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d30p190" ukl:CommentaryRef="c74941">the products in question have been—</ins>
</p>
</intro>
<level class="para2" eId="section-2-2-a-i">
<num>
<ins ukl:ChangeId="d30p190" ukl:CommentaryRef="c74941">(i)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d30p190" ukl:CommentaryRef="c74941">exported or shipped as stores, or</ins>
</p>
</content>
</level>
<level class="para2" eId="section-2-2-a-ii">
<num>
<ins ukl:ChangeId="d30p190" ukl:CommentaryRef="c74941">(ii)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d30p190" ukl:CommentaryRef="c74941">used solely for the purposes of research or experiment; and</ins>
</p>
</content>
</level>
</level>
<level class="para1" eId="section-2-2-b">
<num>
<ins ukl:ChangeId="d30p190" ukl:CommentaryRef="c74941">(b)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d30p190" ukl:CommentaryRef="c74941">any fiscal marks carried by the products have been obliterated;</ins>
</p>
</content>
</level>
<wrapUp>
<p>and the Commissioners may by regulations provide for the remission or repayment of the duty in such other cases as may be specified in the regulations and subject to such conditions as they see fit to impose.</p>
</wrapUp>
</subsection>
</section>
<section eId="section-3">
<num>3</num>
<heading>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<noteRef href="#c74942" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
</heading>
<content>
<p/>
</content>
</section>
<section eId="section-4">
<num>4</num>
<heading> Calculation of duty in case of cigarettes more than 9 cm. long.</heading>
<content>
<p>
For the purposes of the references to a thousand cigarettes in paragraph 1 in the Table in Schedule 1 to this Act . . .
<noteRef href="#c74943" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
any cigarette more than 9 cm. long (excluding any filter or mouthpiece) shall be treated as if each 9 cm. or part thereof were a separate cigarette.
</p>
</content>
</section>
<section eId="section-5">
<num>5</num>
<heading> Retail price of cigarettes.</heading>
<subsection eId="section-5-1">
<num>(1)</num>
<intro>
<p>
For the purposes of the duty chargeable at any time under section 2 above in respect of cigarettes of any description, the retail price of the cigarettes
<ins class="first" ukl:ChangeId="d30p255" ukl:CommentaryRef="c74951">
<noteRef uk:name="commentary" href="#c74951" class="commentary"/>
shall be taken to be—
</ins>
</p>
</intro>
<level class="para1" eId="section-5-1-a">
<num>
<ins ukl:ChangeId="d30p255" ukl:CommentaryRef="c74951">(a)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d30p255" ukl:CommentaryRef="c74951">the higher of—</ins>
</p>
</intro>
<level class="para2" eId="section-5-1-a-i">
<num>
<ins ukl:ChangeId="d30p255" ukl:CommentaryRef="c74951">(i)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d30p255" ukl:CommentaryRef="c74951">the recommended price for the sale by retail at that time in the United Kingdom of cigarettes of that description, and</ins>
</p>
</content>
</level>
<level class="para2" eId="section-5-1-a-ii">
<num>
<ins ukl:ChangeId="d30p255" ukl:CommentaryRef="c74951">(ii)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d30p255" ukl:CommentaryRef="c74951">any (or, if more than one, the highest) retail price shown at that time on the packaging of the cigarettes in question,</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<ins ukl:ChangeId="d30p255" ukl:CommentaryRef="c74951">or</ins>
</p>
</wrapUp>
</level>
<level class="para1" eId="section-5-1-b">
<num>
<ins ukl:ChangeId="d30p255" ukl:CommentaryRef="c74951">(b)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d30p255" ukl:CommentaryRef="c74951">if there is no such price recommended or shown, the highest price at which cigarettes of that description are normally sold by retail at that time in the United Kingdom.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-5-1A">
<num>
<ins class="first" ukl:ChangeId="d30p284" ukl:CommentaryRef="c74952">
<noteRef uk:name="commentary" href="#c74952" class="commentary"/>
(1A)
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d30p284" ukl:CommentaryRef="c74952"> In subsection (1) above “ </ins>
<term refersTo="#term-recommended-price" eId="term-recommended-price">
<ins ukl:ChangeId="d30p284" ukl:CommentaryRef="c74952">recommended price</ins>
</term>
<ins ukl:ChangeId="d30p284" ukl:CommentaryRef="c74952"> ”— </ins>
</p>
</intro>
<level class="para1" eId="section-5-1A-a">
<num>
<ins ukl:ChangeId="d30p284" ukl:CommentaryRef="c74952">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d30p284" ukl:CommentaryRef="c74952">in relation to a case in which cigarettes of the applicable description are manufactured by a manufacturer in a member State, means any price recommended by that manufacturer; and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-5-1A-b">
<num>
<ins ukl:ChangeId="d30p284" ukl:CommentaryRef="c74952">(b)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d30p284" ukl:CommentaryRef="c74952">in relation to a case which does not fall within paragraph (a) above, means any price recommended by an importer of cigarettes of the applicable description.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-5-2">
<num>(2)</num>
<content>
<p>The duty in respect of any number of cigarettes shall be charged by reference to the price which, in accordance with subsection (1) above, is applicable to cigarettes sold in packets of 20 or of such other number as the Commissioners may determine in relation to cigarettes of the description in question; and the whole of the price of a packet shall be regarded as referable to the cigarettes it contains notwithstanding that it also contains a coupon, token, card or other additional item.</p>
</content>
</subsection>
<subsection eId="section-5-3">
<num>(3)</num>
<intro>
<p>
In any case in which duty is chargeable in accordance with
<ins class="first last" ukl:ChangeId="d30p319" ukl:CommentaryRef="c74953">
<noteRef uk:name="commentary" href="#c74953" class="commentary"/>
paragraph (b) of subsection (1)
</ins>
above—
</p>
</intro>
<level class="para1" eId="section-5-3-a">
<num>(a)</num>
<content>
<p>the question as to what price is applicable under that paragraph shall, subject to subsection (4) below, be determined by the Commissioners; and</p>
</content>
</level>
<level class="para1" eId="section-5-3-b">
<num>(b)</num>
<content>
<p>the Commissioners may require security (by deposit of money or otherwise to their satisfaction) for the payment of duty to be given pending their determination.</p>
</content>
</level>
</subsection>
<subsection eId="section-5-4">
<num>(4)</num>
<content>
<p>
Any person who has paid duty in accordance with a determination of the Commissioners under subsection (3)(a) above and is dissatisfied with their determination may require the question of what price was applicable under
<ins class="first last" ukl:ChangeId="d30p341" ukl:CommentaryRef="c74954">
<noteRef uk:name="commentary" href="#c74954" class="commentary"/>
subsection (1)(b)
</ins>
above to be referred to the arbitration of a referee appointed
<ins class="substitution first last" ukl:ChangeId="key-9a2dd6d23fd30a1433c3fbb217a615f4-1461812939107" ukl:CommentaryRef="key-9a2dd6d23fd30a1433c3fbb217a615f4">
<noteRef uk:name="commentary" href="#key-9a2dd6d23fd30a1433c3fbb217a615f4" class="commentary"/>
in accordance with subsections (7) to (9).
</ins>
</p>
</content>
</subsection>
<subsection eId="section-5-5">
<num>(5)</num>
<content>
<p>If, on a reference to him under subsection (4) above, the referee determines that the price was lower than that determined by the Commissioners, they shall repay the duty overpaid together with interest on the overpaid duty from the date of the overpayment at such rate as the referee may determine.</p>
</content>
</subsection>
<subsection eId="section-5-6">
<num>(6)</num>
<content>
<p>The procedure on any reference to a referee under subsection (4) above shall be such as may be determined by the referee; and the referee’s decision on any such reference shall be final and conclusive.</p>
</content>
</subsection>
<subsection eId="section-5-7">
<num>
<ins class="first" ukl:ChangeId="key-8e8740b565a06a2d25d138cc62364806-1461812764625" ukl:CommentaryRef="key-8e8740b565a06a2d25d138cc62364806">
<noteRef uk:name="commentary" href="#key-8e8740b565a06a2d25d138cc62364806" class="commentary"/>
(7)
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-8e8740b565a06a2d25d138cc62364806-1461812764625" ukl:CommentaryRef="key-8e8740b565a06a2d25d138cc62364806">The Lord Chancellor is to appoint the referee.</ins>
</p>
</content>
</subsection>
<subsection eId="section-5-8">
<num>
<ins ukl:ChangeId="key-8e8740b565a06a2d25d138cc62364806-1461812764625" ukl:CommentaryRef="key-8e8740b565a06a2d25d138cc62364806">(8)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-8e8740b565a06a2d25d138cc62364806-1461812764625" ukl:CommentaryRef="key-8e8740b565a06a2d25d138cc62364806">The appointment is to be made only with the concurrence of—</ins>
</p>
</intro>
<level class="para1" eId="section-5-8-a">
<num>
<ins ukl:ChangeId="key-8e8740b565a06a2d25d138cc62364806-1461812764625" ukl:CommentaryRef="key-8e8740b565a06a2d25d138cc62364806">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-8e8740b565a06a2d25d138cc62364806-1461812764625" ukl:CommentaryRef="key-8e8740b565a06a2d25d138cc62364806">the Lord Chief Justice of England and Wales, if the determination of the Commissioners was made in relation to England and Wales;</ins>
</p>
</content>
</level>
<level class="para1" eId="section-5-8-b">
<num>
<ins ukl:ChangeId="key-8e8740b565a06a2d25d138cc62364806-1461812764625" ukl:CommentaryRef="key-8e8740b565a06a2d25d138cc62364806">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-8e8740b565a06a2d25d138cc62364806-1461812764625" ukl:CommentaryRef="key-8e8740b565a06a2d25d138cc62364806">the Lord President of the Court of Session, if the determination was made in relation to Scotland; or</ins>
</p>
</content>
</level>
<level class="para1" eId="section-5-8-c">
<num>
<ins ukl:ChangeId="key-8e8740b565a06a2d25d138cc62364806-1461812764625" ukl:CommentaryRef="key-8e8740b565a06a2d25d138cc62364806">(c)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-8e8740b565a06a2d25d138cc62364806-1461812764625" ukl:CommentaryRef="key-8e8740b565a06a2d25d138cc62364806">the Lord Chief Justice of Northern Ireland, if the determination was made in relation to Northern Ireland.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-5-9">
<num>
<ins ukl:ChangeId="key-8e8740b565a06a2d25d138cc62364806-1461812764625" ukl:CommentaryRef="key-8e8740b565a06a2d25d138cc62364806">(9)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-8e8740b565a06a2d25d138cc62364806-1461812764625" ukl:CommentaryRef="key-8e8740b565a06a2d25d138cc62364806">None of the following may be appointed—</ins>
</p>
</intro>
<level class="para1" eId="section-5-9-a">
<num>
<ins ukl:ChangeId="key-8e8740b565a06a2d25d138cc62364806-1461812764625" ukl:CommentaryRef="key-8e8740b565a06a2d25d138cc62364806">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-8e8740b565a06a2d25d138cc62364806-1461812764625" ukl:CommentaryRef="key-8e8740b565a06a2d25d138cc62364806">an official of any government department;</ins>
</p>
</content>
</level>
<level class="para1" eId="section-5-9-b">
<num>
<ins ukl:ChangeId="key-8e8740b565a06a2d25d138cc62364806-1461812764625" ukl:CommentaryRef="key-8e8740b565a06a2d25d138cc62364806">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-8e8740b565a06a2d25d138cc62364806-1461812764625" ukl:CommentaryRef="key-8e8740b565a06a2d25d138cc62364806">an office holder in, or a member of the staff of, the Scottish Administration.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-5-10">
<num>
<ins ukl:ChangeId="key-8e8740b565a06a2d25d138cc62364806-1461812764625" ukl:CommentaryRef="key-8e8740b565a06a2d25d138cc62364806">(10)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-8e8740b565a06a2d25d138cc62364806-1461812764625" ukl:CommentaryRef="key-8e8740b565a06a2d25d138cc62364806">The Lord Chief Justice of England and Wales may nominate a judicial office holder (as defined in section 109(4) of the Constitutional Reform Act 2005) to exercise his functions under this section.</ins>
</p>
</content>
</subsection>
<subsection eId="section-5-11">
<num>
<ins ukl:ChangeId="key-8e8740b565a06a2d25d138cc62364806-1461812764625" ukl:CommentaryRef="key-8e8740b565a06a2d25d138cc62364806">(11)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-8e8740b565a06a2d25d138cc62364806-1461812764625" ukl:CommentaryRef="key-8e8740b565a06a2d25d138cc62364806">The Lord President of the Court of Session may nominate a judge of the Court of Session who is a member of the First or Second Division of the Inner House of that Court to exercise his functions under this section.</ins>
</p>
</content>
</subsection>
<subsection eId="section-5-12">
<num>
<ins ukl:ChangeId="key-8e8740b565a06a2d25d138cc62364806-1461812764625" ukl:CommentaryRef="key-8e8740b565a06a2d25d138cc62364806">(12)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-8e8740b565a06a2d25d138cc62364806-1461812764625" ukl:CommentaryRef="key-8e8740b565a06a2d25d138cc62364806">The Lord Chief Justice of Northern Ireland may nominate any of the following to exercise his functions under this section—</ins>
</p>
</intro>
<level class="para1" eId="section-5-12-a">
<num>
<ins ukl:ChangeId="key-8e8740b565a06a2d25d138cc62364806-1461812764625" ukl:CommentaryRef="key-8e8740b565a06a2d25d138cc62364806">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-8e8740b565a06a2d25d138cc62364806-1461812764625" ukl:CommentaryRef="key-8e8740b565a06a2d25d138cc62364806">the holder of one of the offices listed in Schedule 1 to the Justice (Northern Ireland) Act 2002;</ins>
</p>
</content>
</level>
<level class="para1" eId="section-5-12-b">
<num>
<ins ukl:ChangeId="key-8e8740b565a06a2d25d138cc62364806-1461812764625" ukl:CommentaryRef="key-8e8740b565a06a2d25d138cc62364806">(b)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="key-8e8740b565a06a2d25d138cc62364806-1461812764625" ukl:CommentaryRef="key-8e8740b565a06a2d25d138cc62364806">a Lord Justice of Appeal (as defined in section 88 of that Act).</ins>
</p>
</content>
</level>
</subsection>
</section>
<section eId="section-6">
<num>6</num>
<heading> Alteration of rates of duty.</heading>
<subsection eId="section-6-1">
<num>(1)</num>
<content>
<p>The Treasury may by order made by statutory instrument increase or decrease any of the rates of duty for the time being in force under the Table in Schedule 1 to this Act by such percentage of the rate, not exceeding 10 per cent., as may be specified in the order, but any such order shall cease to be in force at the expiration of a period of one year from the date on which it takes effect unless continued in force by a further order made under this subsection.</p>
</content>
</subsection>
<subsection eId="section-6-2">
<num>(2)</num>
<content>
<p>In relation to any order made under subsection (1) above to continue, vary or replace a previous order so made, the reference in that subsection to the rate for the time being in force is a reference to the rate that would be in force if no order under that subsection had been made.</p>
</content>
</subsection>
<subsection eId="section-6-3">
<num>(3)</num>
<content>
<p>A statutory instrument under subsection (1) above by which there is made an order increasing the rate in force at the time of making the order shall be laid before the House of Commons after being made; and unless the order is approved by that House before the expiration of 28 days beginning with the date on which it was made, it shall cease to have effect on the expiration of that period, but without prejudice to anything previously done under it or to the making of a new order.</p>
<p>In reckoning any such period no account shall be taken of any time during which Parliament is dissolved or prorogued or during which the House of Commons is adjourned for more than 4 days.</p>
</content>
</subsection>
<subsection eId="section-6-4">
<num>(4)</num>
<content>
<p>A statutory instrument made under subsection (1) above to which subsection (3) above does not apply shall be subject to annulment in pursuance of a resolution of the House of Commons.</p>
</content>
</subsection>
<subsection eId="section-6-5">
<num>(5)</num>
<intro>
<p>For the purposes of this section—</p>
</intro>
<level class="para1" eId="section-6-5-a">
<num>(a)</num>
<content>
<p>
the percentage and the amount per thousand cigarettes in paragraph 1 in the Table in Schedule 1 to this Act shall be treated as separate rates of duty; . . .
<noteRef href="#c74956" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
</p>
</content>
</level>
<level class="para1" eId="section-6-5-b">
<num>(b)</num>
<content>
<p>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<noteRef href="#c74956" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
</p>
</content>
</level>
</subsection>
</section>
<section eId="section-7">
<num>7</num>
<heading> Regulations for management of duty.</heading>
<subsection eId="section-7-1">
<num>(1)</num>
<intro>
<p>The Commissioners may with a view to managing the duty charged by section 2 above make regulations—</p>
</intro>
<level class="para1" eId="section-7-1-a">
<num>(a)</num>
<content>
<p>prescribing the method of charging the duty and for securing and collecting the duty;</p>
</content>
</level>
<level class="para1" eId="section-7-1-aa">
<num>
<ins class="first" ukl:ChangeId="d30p436" ukl:CommentaryRef="c74960">
<noteRef uk:name="commentary" href="#c74960" class="commentary"/>
(aa)
</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d30p436" ukl:CommentaryRef="c74960">for charging the duty, in such circumstances as may be specified in the regulations, by reference to the weight of the tobacco products at a time specified in the regulations or by the Commissioners (whether the time at which the products become chargeable or that at which the duty becomes payable or any other time);</ins>
</p>
</content>
</level>
<level class="para1" eId="section-7-1-b">
<num>(b)</num>
<content>
<p>
for the registration of premises for the safe storage of tobacco products and for requiring the deposit of tobacco products in, and regulating their
<ins class="first last" ukl:ChangeId="d30p450" ukl:CommentaryRef="c74961">
<noteRef uk:name="commentary" href="#c74961" class="commentary"/>
storage and
</ins>
treatment in and removal from, premises so registered;
</p>
</content>
</level>
<level class="para1" eId="section-7-1-ba">
<num>
<ins class="first" ukl:ChangeId="d30p454" ukl:CommentaryRef="c74962">
<noteRef uk:name="commentary" href="#c74962" class="commentary"/>
(ba)
</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d30p454" ukl:CommentaryRef="c74962">for the registration of premises for the manufacture of tobacco products, for restricting or prohibiting the manufacture of tobacco products otherwise than in premises so registered and for regulating their storage and treatment in, and removal from, such premises;</ins>
</p>
</content>
</level>
<level class="para1" eId="section-7-1-c">
<num>(c)</num>
<intro>
<p>for the registration of premises where—</p>
</intro>
<level class="para2" eId="section-7-1-c-i">
<num>
<noteRef href="#c74963" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(i)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</level>
<level class="para2" eId="section-7-1-c-ii">
<num>(ii)</num>
<content>
<p>materials for the manufacture of tobacco products are grown, produced, stored or treated; or</p>
</content>
</level>
<level class="para2" eId="section-7-1-c-iii">
<num>(iii)</num>
<content>
<p>refuse from the manufacture of tobacco products is stored or treated,</p>
</content>
</level>
<wrapUp>
<p>and for regulating the storage and treatment in, and removal from, premises so registered of such materials and refuse;</p>
</wrapUp>
</level>
<level class="para1" eId="section-7-1-d">
<num>(d)</num>
<content>
<p>
for requiring the keeping and preservation of such records,
<ins class="first last" ukl:ChangeId="d30p495" ukl:CommentaryRef="c74964">
<noteRef uk:name="commentary" href="#c74964" class="commentary"/>
the notification of such information, and the making of such returns, as may be specified in the regulations or required by the Commissioners
</ins>
; and
</p>
</content>
</level>
<level class="para1" eId="section-7-1-e">
<num>(e)</num>
<content>
<p>for the inspection of goods, documents and premises.</p>
</content>
</level>
</subsection>
<subsection eId="section-7-1A">
<num>
<ins class="first" ukl:ChangeId="d30p506" ukl:CommentaryRef="c74965">
<noteRef uk:name="commentary" href="#c74965" class="commentary"/>
(1A)
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d30p506" ukl:CommentaryRef="c74965">Regulations under subsection (1) above may, in particular, include provision—</ins>
</p>
</intro>
<level class="para1" eId="section-7-1A-a">
<num>
<ins ukl:ChangeId="d30p506" ukl:CommentaryRef="c74965">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d30p506" ukl:CommentaryRef="c74965">imposing, or providing for the imposition under the regulations of, conditions and restrictions relating to any of the matters mentioned in that subsection;</ins>
</p>
</content>
</level>
<level class="para1" eId="section-7-1A-b">
<num>
<ins ukl:ChangeId="d30p506" ukl:CommentaryRef="c74965">(b)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d30p506" ukl:CommentaryRef="c74965">enabling the Commissioners to dispense with compliance with any provision contained in the regulations in such circumstances and subject to such conditions (if any) as they may determine.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-7-2">
<num>(2)</num>
<content>
<p>
If any person fails to comply with any regulation made under subsection (1) above
<ins class="first last" ukl:ChangeId="d30p533" ukl:CommentaryRef="c74966">
<noteRef uk:name="commentary" href="#c74966" class="commentary"/>
his failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalities), and any article in respect of which any person fails to comply with any such regulation, or which is found on premises in respect of which any person has failed to comply with any such regulation, shall be liable to forfeiture
</ins>
</p>
</content>
</subsection>
</section>
<section eId="section-7A">
<num>
<ins class="first" ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">
<noteRef uk:name="commentary" href="#key-065ea287c0367a24ae8e9a07d30c534b" class="commentary"/>
7A
</ins>
</num>
<heading>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">Duty not to facilitate smuggling</ins>
</heading>
<subsection eId="section-7A-1">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(1)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">A manufacturer of cigarettes or hand-rolling tobacco shall so far as is reasonably practicable avoid—</ins>
</p>
</intro>
<level class="para1" eId="section-7A-1-a">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">supplying cigarettes or hand-rolling tobacco to persons who are likely to smuggle them into the United Kingdom,</ins>
</p>
</content>
</level>
<level class="para1" eId="section-7A-1-b">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">supplying cigarettes or hand-rolling tobacco where the nature or circumstances of the supply makes it likely that they will be resupplied to persons who are likely to smuggle them into the United Kingdom, or</ins>
</p>
</content>
</level>
<level class="para1" eId="section-7A-1-c">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(c)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">otherwise facilitating the smuggling into the United Kingdom of cigarettes or hand-rolling tobacco.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-7A-2">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(2)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">In particular, a manufacturer—</ins>
</p>
</intro>
<level class="para1" eId="section-7A-2-a">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">in supplying cigarettes or hand-rolling tobacco to persons carrying on business in or in relation to a country other than the United Kingdom, shall consider whether the size or nature of the supply suggests that the products may be required for smuggling into the United Kingdom,</ins>
</p>
</content>
</level>
<level class="para1" eId="section-7A-2-b">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">shall maintain a written policy about steps to be taken for the purpose of complying with the duty under subsection (1), and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-7A-2-c">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(c)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">shall provide a copy of the policy to the Commissioners on request.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-7A-3">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(3)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">In this section a reference to smuggling products into the United Kingdom is a reference to importing them into the United Kingdom without payment of duty which is—</ins>
</p>
</intro>
<level class="para1" eId="section-7A-3-a">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">chargeable under section 2, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-7A-3-b">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">payable by virtue of section 1(1) of the Finance (</ins>
<abbr title="Number">
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">No.</ins>
</abbr>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b"> 2) Act 1992 (c. 48) (power to fix excise duty point).</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-7A-4">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(4)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">The Commissioners may notify a manufacturer in writing that they think the risk of smuggling into the United Kingdom is particularly great in relation to—</ins>
</p>
</intro>
<level class="para1" eId="section-7A-4-a">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">products marketed under a specified brand name;</ins>
</p>
</content>
</level>
<level class="para1" eId="section-7A-4-b">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">products supplied to persons carrying on business in or in relation to a specified country or place.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-7A-5">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(5)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">The Commissioners may by notice in writing require a manufacturer of cigarettes or hand-rolling tobacco to provide, within a specified period of time, specified information about—</ins>
</p>
</intro>
<level class="para1" eId="section-7A-5-a">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">supply of products marketed under a brand name specified under subsection (4)(a);</ins>
</p>
</content>
</level>
<level class="para1" eId="section-7A-5-b">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">supply to persons carrying on business in or in relation to a country or place specified under subsection (4)(b);</ins>
</p>
</content>
</level>
<level class="para1" eId="section-7A-5-c">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(c)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">demand for cigarettes or hand-rolling tobacco in a country or place specified under subsection (4)(b).</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-7A-6">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(6)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">The Commissioners may issue guidance about the content of policies under subsection (2)(b).</ins>
</p>
</content>
</subsection>
<subsection eId="section-7A-7">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(7)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">The Commissioners may make regulations—</ins>
</p>
</intro>
<level class="para1" eId="section-7A-7-a">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">under which they are required to notify manufacturers of cigarettes or hand-rolling tobacco where products of a kind specified in the regulations are seized under section 139 of the Customs and Excise Management Act 1979 (c. 2) in circumstances specified in the regulations,</ins>
</p>
</content>
</level>
<level class="para1" eId="section-7A-7-b">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">specifying the procedure for notification,</ins>
</p>
</content>
</level>
<level class="para1" eId="section-7A-7-c">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(c)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">including provision about access to seized products for the purpose of determining who manufactured them, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-7A-7-d">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(d)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">requiring manufacturers to provide the Commissioners with information or documents, of a kind specified in the regulations or determined by the Commissioners, in relation to notified seizures.</ins>
</p>
</content>
</level>
</subsection>
</section>
<section eId="section-7B">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">7B</ins>
</num>
<heading>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">Penalty for facilitating smuggling: initial notice</ins>
</heading>
<subsection eId="section-7B-1">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(1)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">Where the Commissioners think that a manufacturer has without reasonable excuse failed to comply with the duty under section 7A(1) they may give him written notice that they are considering requiring him to pay a penalty.</ins>
</p>
</content>
</subsection>
<subsection eId="section-7B-2">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(2)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">In determining whether to give notice to a manufacturer under subsection (1) the Commissioners shall have regard to—</ins>
</p>
</intro>
<level class="para1" eId="section-7B-2-a">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">the content of the manufacturer's policy under section 7A(2)(b),</ins>
</p>
</content>
</level>
<level class="para1" eId="section-7B-2-b">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">compliance with that policy,</ins>
</p>
</content>
</level>
<level class="para1" eId="section-7B-2-c">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(c)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">action taken pursuant to any notice under section 7A(4),</ins>
</p>
</content>
</level>
<level class="para1" eId="section-7B-2-d">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(d)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">compliance by the manufacturer with any notice under section 7A(5),</ins>
</p>
</content>
</level>
<level class="para1" eId="section-7B-2-e">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(e)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">the number, size and nature of seizures of which the manufacturer has been given notice by virtue of section 7A(7)(a),</ins>
</p>
</content>
</level>
<level class="para1" eId="section-7B-2-f">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(f)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">compliance by the manufacturer with any requirement by virtue of section 7A(7)(d),</ins>
</p>
</content>
</level>
<level class="para1" eId="section-7B-2-g">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(g)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">evidence about the level of demand for the manufacturer's products for consumption outside the United Kingdom, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-7B-2-h">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(h)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">any other matter that they think relevant.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-7B-3">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(3)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">A notice must specify the matters to which the Commissioners have had regard in determining to give it.</ins>
</p>
</content>
</subsection>
<subsection eId="section-7B-4">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(4)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">After the end of the period of six months beginning with the date on which a notice is given to a manufacturer, the Commissioners shall give him notice in writing either—</ins>
</p>
</intro>
<level class="para1" eId="section-7B-4-a">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">that they require payment of a penalty, or</ins>
</p>
</content>
</level>
<level class="para1" eId="section-7B-4-b">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">that they do not require payment of a penalty.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-7B-5">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(5)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">The Commissioners shall comply with subsection (4) during the period of 45 days beginning with the end of the period specified in that subsection; and for that purpose they shall consider—</ins>
</p>
</intro>
<level class="para1" eId="section-7B-5-a">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">any representations made by the manufacturer during that period in such form and manner as the Commissioners may direct, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-7B-5-b">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">action taken by the manufacturer during that period.</ins>
</p>
</content>
</level>
</subsection>
</section>
<section eId="section-7C">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">7C</ins>
</num>
<heading>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">Penalty for facilitating evasion: penalty notice</ins>
</heading>
<subsection eId="section-7C-1">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(1)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">A notice under section 7B(4)(a) (a “penalty notice”) must—</ins>
</p>
</intro>
<level class="para1" eId="section-7C-1-a">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">specify the amount of the penalty which the manufacturer is required to pay, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-7C-1-b">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">state the grounds on which the Commissioners think that the manufacturer has failed to comply with the duty under section 7A(1).</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-7C-2">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(2)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">The amount specified under subsection (1)(a) must not exceed £5 million; and in determining the amount to specify the Commissioners shall have regard to—</ins>
</p>
</intro>
<level class="para1" eId="section-7C-2-a">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">the nature or extent of the manufacturer's failure to comply with the duty under section 7A(1),</ins>
</p>
</content>
</level>
<level class="para1" eId="section-7C-2-b">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">action taken by the manufacturer to secure compliance with that duty,</ins>
</p>
</content>
</level>
<level class="para1" eId="section-7C-2-c">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(c)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">the content of the manufacturer's policy under section 7A(2)(b),</ins>
</p>
</content>
</level>
<level class="para1" eId="section-7C-2-d">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(d)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">compliance with that policy,</ins>
</p>
</content>
</level>
<level class="para1" eId="section-7C-2-e">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(e)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">action taken pursuant to any notice under section 7A(4),</ins>
</p>
</content>
</level>
<level class="para1" eId="section-7C-2-f">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(f)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">compliance by the manufacturer with any notice under section 7A(5),</ins>
</p>
</content>
</level>
<level class="para1" eId="section-7C-2-g">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(g)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">the number, size and nature of seizures of which the manufacturer has been given notice by virtue of section 7A(7)(a),</ins>
</p>
</content>
</level>
<level class="para1" eId="section-7C-2-h">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(h)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">the loss of revenue by way of duty under section 2, or </ins>
<abbr class="acronym" title="Value Added Tax">
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">VAT</ins>
</abbr>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">, in respect of the products seized, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-7C-2-i">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(i)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">any other matter that they think relevant.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-7C-3">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(3)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">A manufacturer who is given a penalty notice may require the Commissioners to review the decision to issue the notice; and—</ins>
</p>
</intro>
<level class="para1" eId="section-7C-3-a">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">a requirement must be imposed by notice in writing given to the Commissioners before the end of the period of 45 days beginning with the date of the penalty notice,</ins>
</p>
</content>
</level>
<level class="para1" eId="section-7C-3-b">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">the Commissioners shall comply with a requirement given in accordance with paragraph (a),</ins>
</p>
</content>
</level>
<level class="para1" eId="section-7C-3-c">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(c)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">the Commissioners shall confirm, vary or withdraw the penalty notice, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-7C-3-d">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(d)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">the Commissioners shall be taken to have confirmed the penalty notice unless, within the period of 45 days beginning with the date of the requirement to conduct the review, they have varied or withdrawn it by notice in writing to the manufacturer.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-7C-4">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(4)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">If following a requirement under subsection (3) the Commissioners confirm or vary the notice (or are taken to have confirmed it) the manufacturer may appeal to a </ins>
<abbr class="acronym" title="Value Added Tax">
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">VAT</ins>
</abbr>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b"> and duties tribunal.</ins>
</p>
</content>
</subsection>
<subsection eId="section-7C-5">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(5)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">The tribunal may—</ins>
</p>
</intro>
<level class="para1" eId="section-7C-5-a">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">cancel the penalty notice,</ins>
</p>
</content>
</level>
<level class="para1" eId="section-7C-5-b">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">reduce the penalty, or</ins>
</p>
</content>
</level>
<level class="para1" eId="section-7C-5-c">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(c)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">confirm the penalty notice.</ins>
</p>
</content>
</level>
</subsection>
</section>
<section eId="section-7D">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">7D</ins>
</num>
<heading>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">Sections 7A to 7C: supplemental</ins>
</heading>
<subsection eId="section-7D-1">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(1)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">Payment of a penalty imposed under section 7B(4)(a) shall not be allowed as a deduction in computing income, profits or losses for purposes of income tax or corporation tax.</ins>
</p>
</content>
</subsection>
<subsection eId="section-7D-2">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(2)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">A penalty may be enforced as a debt due to the Commissioners.</ins>
</p>
</content>
</subsection>
<subsection eId="section-7D-3">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(3)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">In sections 7A to 7C and this section a reference to a manufacturer of cigarettes or hand-rolling tobacco includes a reference to a person who, in the opinion of the Commissioners—</ins>
</p>
</intro>
<level class="para1" eId="section-7D-3-a">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">arranges to have cigarettes or hand-rolling tobacco manufactured, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-7D-3-b">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">is wholly or partly responsible for the initial supply of the products after manufacture.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-7D-4">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(4)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">Where a manufacturer is a parent undertaking or a subsidiary undertaking (within the meaning of section 258 of the Companies Act 1985 (c. 6)) the Commissioners may—</ins>
</p>
</intro>
<level class="para1" eId="section-7D-4-a">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">treat the parent and its subsidiaries as a single undertaking for the purpose of sections 7A to 7C and this section, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-7D-4-b">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(b)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">in particular, enforce a penalty imposed on the single undertaking as a debt owed by—</ins>
</p>
</intro>
<level class="para2" eId="section-7D-4-b-i">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(i)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">the single undertaking,</ins>
</p>
</content>
</level>
<level class="para2" eId="section-7D-4-b-ii">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(ii)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">the parent, or</ins>
</p>
</content>
</level>
<level class="para2" eId="section-7D-4-b-iii">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(iii)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">any of the subsidiaries.</ins>
</p>
</content>
</level>
</level>
</subsection>
<subsection eId="section-7D-5">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(5)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">A notice or guidance under section 7A(4) to (6)—</ins>
</p>
</intro>
<level class="para1" eId="section-7D-5-a">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">may be issued to manufacturers generally or to one or more manufacturers or classes of manufacturer,</ins>
</p>
</content>
</level>
<level class="para1" eId="section-7D-5-b">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">may be expressed to apply to or in respect of manufacturers generally or only to or in respect of one or more specified manufacturers or classes of manufacturer,</ins>
</p>
</content>
</level>
<level class="para1" eId="section-7D-5-c">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(c)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">may make provision generally or only in relation to specified cases or circumstances,</ins>
</p>
</content>
</level>
<level class="para1" eId="section-7D-5-d">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(d)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">may make different provision in relation to different cases or circumstances, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-7D-5-e">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(e)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">may be varied, replaced or revoked.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-7D-6">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(6)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">The Treasury may by order—</ins>
</p>
</intro>
<level class="para1" eId="section-7D-6-a">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(a)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">amend the list in section 7B(2) or 7C(2) so as to—</ins>
</p>
</intro>
<level class="para2" eId="section-7D-6-a-i">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(i)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">add an entry,</ins>
</p>
</content>
</level>
<level class="para2" eId="section-7D-6-a-ii">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(ii)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">remove an entry, or</ins>
</p>
</content>
</level>
<level class="para2" eId="section-7D-6-a-iii">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(iii)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">amend an entry;</ins>
</p>
</content>
</level>
</level>
<level class="para1" eId="section-7D-6-b">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">amend sections 7A to 7C and this section so as to alter the class of tobacco products in relation to which they apply.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-7D-7">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(7)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">An order under subsection (6)—</ins>
</p>
</intro>
<level class="para1" eId="section-7D-7-a">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">may include transitional, consequential or incidental provision,</ins>
</p>
</content>
</level>
<level class="para1" eId="section-7D-7-b">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">shall be made by statutory instrument,</ins>
</p>
</content>
</level>
<level class="para1" eId="section-7D-7-c">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(c)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">shall be laid before the House of Commons, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-7D-7-d">
<num>
<ins ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">(d)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" ukl:CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">shall cease to have effect unless approved by resolution of the House of Commons within the period of 28 days beginning with the date on which it is laid (disregarding any period of dissolution or prorogation or of adjournment for more than four days).</ins>
</p>
</content>
</level>
</subsection>
</section>
<section eId="section-8">
<num>8</num>
<heading> Charge in cases of default.</heading>
<subsection eId="section-8-1">
<num>(1)</num>
<content>
<p>Where the records or returns kept or made by any person in pursuance of regulations under section 2 or 7 above show that any tobacco products or materials for their manufacture are or have been in his possession or under his control, the Commissioners may from time to time require him to account for those products or materials.</p>
</content>
</subsection>
<subsection eId="section-8-2">
<num>(2)</num>
<intro>
<p>Unless a person required under subsection (1) above to account for any products or materials proves—</p>
</intro>
<level class="para1" eId="section-8-2-a">
<num>(a)</num>
<content>
<p>that duty has been paid or secured under section 7 above in respect of the products or, as the case may be, products manufactured from the materials; or</p>
</content>
</level>
<level class="para1" eId="section-8-2-b">
<num>(b)</num>
<content>
<p>that the products or materials are being or have been otherwise dealt with in accordance with regulations under section 2 or 7 above,</p>
</content>
</level>
<wrapUp>
<p>
the Commissioners may
<ins class="first last" ukl:ChangeId="d30p570" ukl:CommentaryRef="c74968">
<noteRef uk:name="commentary" href="#c74968" class="commentary"/>
assess an amount as duty due from him
</ins>
under section 2 above in respect of those products or, as the case may be, in respect of such products as in their opinion might reasonably be expected to be manufactured from those materials
<ins class="first last" ukl:ChangeId="d30p574" ukl:CommentaryRef="c74969">
<noteRef uk:name="commentary" href="#c74969" class="commentary"/>
, and they may notify him or his representative accordingly
</ins>
.
</p>
</wrapUp>
</subsection>
<subsection eId="section-8-3">
<num>
<noteRef href="#c74970" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(3)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
</section>
<section eId="section-8A">
<num>
<ins class="first" ukl:ChangeId="d30p591" ukl:CommentaryRef="c1602179">
<noteRef uk:name="commentary" href="#c1602179" class="commentary"/>
8A
</ins>
</num>
<heading> Fiscal marks: introductory.</heading>
<intro>
<p>
<ins ukl:ChangeId="d30p591" ukl:CommentaryRef="c1602179">Fiscal marking applies to tobacco products that are—</ins>
</p>
</intro>
<level class="para1" eId="section-8A-a">
<num>
<ins ukl:ChangeId="d30p591" ukl:CommentaryRef="c1602179">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d30p591" ukl:CommentaryRef="c1602179">cigarettes, or</ins>
</p>
</content>
</level>
<level class="para1" eId="section-8A-b">
<num>
<ins ukl:ChangeId="d30p591" ukl:CommentaryRef="c1602179">(b)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d30p591" ukl:CommentaryRef="c1602179">hand-rolling tobacco.</ins>
</p>
</content>
</level>
</section>
<section eId="section-8B">
<num>
<ins class="first" ukl:ChangeId="d30p618" ukl:CommentaryRef="c74972">
<noteRef uk:name="commentary" href="#c74972" class="commentary"/>
8B
</ins>
</num>
<heading> Power to alter range of products to which fiscal marking applies.</heading>
<subsection eId="section-8B-1">
<num>
<ins ukl:ChangeId="d30p618" ukl:CommentaryRef="c74972">(1)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d30p618" ukl:CommentaryRef="c74972">The Commissioners may by order made by statutory instrument amend section 8A above for the purpose of causing fiscal marking—</ins>
</p>
</intro>
<level class="para1" eId="section-8B-1-a">
<num>
<ins ukl:ChangeId="d30p618" ukl:CommentaryRef="c74972">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d30p618" ukl:CommentaryRef="c74972">to apply to any description of tobacco products to which it does not apply, or</ins>
</p>
</content>
</level>
<level class="para1" eId="section-8B-1-b">
<num>
<ins ukl:ChangeId="d30p618" ukl:CommentaryRef="c74972">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d30p618" ukl:CommentaryRef="c74972">to cease to apply to any description of tobacco products to which it does apply.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-8B-2">
<num>
<ins ukl:ChangeId="d30p618" ukl:CommentaryRef="c74972">(2)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d30p618" ukl:CommentaryRef="c74972">Where fiscal marking applies to any description of tobacco products, the Commissioners may by regulations provide that fiscal marking does not apply to such products of that description as are of a description specified in the regulations.</ins>
</p>
</content>
</subsection>
<subsection eId="section-8B-3">
<num>
<ins ukl:ChangeId="d30p618" ukl:CommentaryRef="c74972">(3)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d30p618" ukl:CommentaryRef="c74972">A statutory instrument containing (whether alone or with other provisions) an order under subsection (1)(a) above shall not be made unless a draft of the instrument has been laid before, and approved by a resolution of, each House of Parliament.</ins>
</p>
</content>
</subsection>
<subsection eId="section-8B-4">
<num>
<ins ukl:ChangeId="d30p618" ukl:CommentaryRef="c74972">(4)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d30p618" ukl:CommentaryRef="c74972">A statutory instrument that—</ins>
</p>
</intro>
<level class="para1" eId="section-8B-4-a">
<num>
<ins ukl:ChangeId="d30p618" ukl:CommentaryRef="c74972">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d30p618" ukl:CommentaryRef="c74972">contains (whether alone or with other provisions) an order under subsection (1) above, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-8B-4-b">
<num>
<ins ukl:ChangeId="d30p618" ukl:CommentaryRef="c74972">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d30p618" ukl:CommentaryRef="c74972">is not subject to any requirement that a draft of the instrument be laid before and approved by a resolution of each House of Parliament,</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<ins class="last" ukl:ChangeId="d30p618" ukl:CommentaryRef="c74972">shall be subject to annulment in pursuance of a resolution of either House of Parliament.</ins>
</p>
</wrapUp>
</subsection>
</section>
<section eId="section-8C">
<num>
<ins class="first" ukl:ChangeId="d30p682" ukl:CommentaryRef="c74974">
<noteRef uk:name="commentary" href="#c74974" class="commentary"/>
8C
</ins>
</num>
<heading> Fiscal mark regulations.</heading>
<subsection eId="section-8C-1">
<num>
<ins ukl:ChangeId="d30p682" ukl:CommentaryRef="c74974">(1)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d30p682" ukl:CommentaryRef="c74974">The Commissioners may make provision by regulations—</ins>
</p>
</intro>
<level class="para1" eId="section-8C-1-a">
<num>
<ins ukl:ChangeId="d30p682" ukl:CommentaryRef="c74974">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d30p682" ukl:CommentaryRef="c74974">requiring the carrying of fiscal marks by tobacco products to which fiscal marking applies, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-8C-1-b">
<num>
<ins ukl:ChangeId="d30p682" ukl:CommentaryRef="c74974">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d30p682" ukl:CommentaryRef="c74974">as to such matters relating to fiscal marks as appear to the Commissioners to be necessary or expedient.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-8C-2">
<num>
<ins ukl:ChangeId="d30p682" ukl:CommentaryRef="c74974">(2)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d30p682" ukl:CommentaryRef="c74974"> In this Act “ </ins>
<term refersTo="#term-fiscal-mark" eId="term-fiscal-mark">
<ins ukl:ChangeId="d30p682" ukl:CommentaryRef="c74974">fiscal mark</ins>
</term>
<ins ukl:ChangeId="d30p682" ukl:CommentaryRef="c74974"> ” means a mark carried by tobacco products indicating all or any of the following— </ins>
</p>
</intro>
<level class="para1" eId="section-8C-2-a">
<num>
<ins ukl:ChangeId="d30p682" ukl:CommentaryRef="c74974">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d30p682" ukl:CommentaryRef="c74974">that excise duty has been paid on the products;</ins>
</p>
</content>
</level>
<level class="para1" eId="section-8C-2-b">
<num>
<ins ukl:ChangeId="d30p682" ukl:CommentaryRef="c74974">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d30p682" ukl:CommentaryRef="c74974">the rate at which excise duty was paid on the products;</ins>
</p>
</content>
</level>
<level class="para1" eId="section-8C-2-c">
<num>
<ins ukl:ChangeId="d30p682" ukl:CommentaryRef="c74974">(c)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d30p682" ukl:CommentaryRef="c74974">the amount of excise duty paid on the products;</ins>
</p>
</content>
</level>
<level class="para1" eId="section-8C-2-d">
<num>
<ins ukl:ChangeId="d30p682" ukl:CommentaryRef="c74974">(d)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d30p682" ukl:CommentaryRef="c74974">when excise duty was paid on the products;</ins>
</p>
</content>
</level>
<level class="para1" eId="section-8C-2-e">
<num>
<ins ukl:ChangeId="d30p682" ukl:CommentaryRef="c74974">(e)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d30p682" ukl:CommentaryRef="c74974">that sale of the products—</ins>
</p>
</intro>
<level class="para2" eId="section-8C-2-e-i">
<num>
<ins ukl:ChangeId="d30p682" ukl:CommentaryRef="c74974">(i)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d30p682" ukl:CommentaryRef="c74974">is only permissible on dates ascertainable from the mark;</ins>
</p>
</content>
</level>
<level class="para2" eId="section-8C-2-e-ii">
<num>
<ins ukl:ChangeId="d30p682" ukl:CommentaryRef="c74974">(ii)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d30p682" ukl:CommentaryRef="c74974">is not permissible after (or on or after) a date so ascertainable;</ins>
</p>
</content>
</level>
<level class="para2" eId="section-8C-2-e-iii">
<num>
<ins ukl:ChangeId="d30p682" ukl:CommentaryRef="c74974">(iii)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d30p682" ukl:CommentaryRef="c74974">is not permissible before (or before or on) a date so ascertainable.</ins>
</p>
</content>
</level>
</level>
</subsection>
<subsection eId="section-8C-3">
<num>
<ins ukl:ChangeId="d30p682" ukl:CommentaryRef="c74974">(3)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d30p682" ukl:CommentaryRef="c74974">Regulations under this section may, in particular, make provision about—</ins>
</p>
</intro>
<level class="para1" eId="section-8C-3-a">
<num>
<ins ukl:ChangeId="d30p682" ukl:CommentaryRef="c74974">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d30p682" ukl:CommentaryRef="c74974">the contents of a fiscal mark;</ins>
</p>
</content>
</level>
<level class="para1" eId="section-8C-3-b">
<num>
<ins ukl:ChangeId="d30p682" ukl:CommentaryRef="c74974">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d30p682" ukl:CommentaryRef="c74974">the appearance of a fiscal mark;</ins>
</p>
</content>
</level>
<level class="para1" eId="section-8C-3-c">
<num>
<ins ukl:ChangeId="d30p682" ukl:CommentaryRef="c74974">(c)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d30p682" ukl:CommentaryRef="c74974">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;</ins>
</p>
</content>
</level>
<level class="para1" eId="section-8C-3-d">
<num>
<ins ukl:ChangeId="d30p682" ukl:CommentaryRef="c74974">(d)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d30p682" ukl:CommentaryRef="c74974">the positioning of a fiscal mark on the packaging of any tobacco products;</ins>
</p>
</content>
</level>
<level class="para1" eId="section-8C-3-e">
<num>
<ins ukl:ChangeId="d30p682" ukl:CommentaryRef="c74974">(e)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d30p682" ukl:CommentaryRef="c74974">when tobacco products are required to carry a fiscal mark.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-8C-4">
<num>
<ins ukl:ChangeId="d30p682" ukl:CommentaryRef="c74974">(4)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d30p682" ukl:CommentaryRef="c74974">Regulations under this section may make different provision for different cases.</ins>
</p>
</content>
</subsection>
</section>
<section eId="section-8D">
<num>
<ins class="first" ukl:ChangeId="d30p812" ukl:CommentaryRef="c74976">
<noteRef uk:name="commentary" href="#c74976" class="commentary"/>
8D
</ins>
</num>
<heading> Fiscal marks: public notices.</heading>
<subsection eId="section-8D-1">
<num>
<ins ukl:ChangeId="d30p812" ukl:CommentaryRef="c74976">(1)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d30p812" ukl:CommentaryRef="c74976">The Commissioners may by notices published by them regulate any of the matters mentioned in paragraphs (a) to (d) of section 8C(3) above.</ins>
</p>
</content>
</subsection>
<subsection eId="section-8D-2">
<num>
<ins ukl:ChangeId="d30p812" ukl:CommentaryRef="c74976">(2)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d30p812" ukl:CommentaryRef="c74976">A notice under this section may provide for provision made by regulations under section 8C above to have effect subject to provisions of the notice.</ins>
</p>
</content>
</subsection>
<subsection eId="section-8D-3">
<num>
<ins ukl:ChangeId="d30p812" ukl:CommentaryRef="c74976">(3)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d30p812" ukl:CommentaryRef="c74976">A notice under this section may make different provision for different cases.</ins>
</p>
</content>
</subsection>
</section>
<section eId="section-8E">
<num>
<ins class="first" ukl:ChangeId="d30p843" ukl:CommentaryRef="c74978">
<noteRef uk:name="commentary" href="#c74978" class="commentary"/>
8E
</ins>
</num>
<heading> Failure to comply with fiscal mark regulations and public notices.</heading>
<subsection eId="section-8E-1">
<num>
<ins ukl:ChangeId="d30p843" ukl:CommentaryRef="c74978">(1)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d30p843" ukl:CommentaryRef="c74978">This section applies if a person fails to comply with any requirement imposed by or under—</ins>
</p>
</intro>
<level class="para1" eId="section-8E-1-a">
<num>
<ins ukl:ChangeId="d30p843" ukl:CommentaryRef="c74978">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d30p843" ukl:CommentaryRef="c74978">regulations made under section 8C above, or</ins>
</p>
</content>
</level>
<level class="para1" eId="section-8E-1-b">
<num>
<ins ukl:ChangeId="d30p843" ukl:CommentaryRef="c74978">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d30p843" ukl:CommentaryRef="c74978">a notice published under section 8D above.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-8E-2">
<num>
<ins ukl:ChangeId="d30p843" ukl:CommentaryRef="c74978">(2)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d30p843" ukl:CommentaryRef="c74978">Any article in respect of which the person fails to comply with the requirement shall be liable to forfeiture.</ins>
</p>
</content>
</subsection>
<subsection eId="section-8E-3">
<num>
<ins ukl:ChangeId="d30p843" ukl:CommentaryRef="c74978">(3)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d30p843" ukl:CommentaryRef="c74978">The person’s failure to comply shall attract a penalty under section 9 of the </ins>
<noteRef href="#c74979" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
<ins ukl:ChangeId="d30p843" ukl:CommentaryRef="c74978">Finance Act 1994 (civil penalties).</ins>
</p>
</content>
</subsection>
<subsection eId="section-8E-4">
<num>
<ins ukl:ChangeId="d30p843" ukl:CommentaryRef="c74978">(4)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d30p843" ukl:CommentaryRef="c74978">The Commissioners may by regulations make such provision as is mentioned in subsection (5) below about the calculation of the penalty in a case where the failure involves post-dating of any tobacco products.</ins>
</p>
<p>
<ins ukl:ChangeId="d30p843" ukl:CommentaryRef="c74978"> For this purpose “ </ins>
<term refersTo="#term-post-dating" eId="term-post-dating">
<ins ukl:ChangeId="d30p843" ukl:CommentaryRef="c74978">post-dating</ins>
</term>
<ins ukl:ChangeId="d30p843" ukl:CommentaryRef="c74978"> ” means that the products carry a fiscal mark (“ </ins>
<term refersTo="#term-the-later-period-mark" eId="term-the-later-period-mark">
<ins ukl:ChangeId="d30p843" ukl:CommentaryRef="c74978">the later period mark</ins>
</term>
<ins ukl:ChangeId="d30p843" ukl:CommentaryRef="c74978"> ”) that— </ins>
</p>
</intro>
<level class="para1" eId="section-8E-4-a">
<num>
<ins ukl:ChangeId="d30p843" ukl:CommentaryRef="c74978">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d30p843" ukl:CommentaryRef="c74978">is not one they are required to carry by virtue of this Act, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-8E-4-b">
<num>
<ins ukl:ChangeId="d30p843" ukl:CommentaryRef="c74978">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d30p843" ukl:CommentaryRef="c74978">is one they would be required to carry by virtue of this Act if the requirement to pay the duty charged on them under section 2 above took effect at a time later than that at which it in fact takes effect.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-8E-5">
<num>
<ins ukl:ChangeId="d30p843" ukl:CommentaryRef="c74978">(5)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d30p843" ukl:CommentaryRef="c74978">The provision that may be made by regulations under subsection (4) above is for the penalty to be calculated by reference to the duty currently charged on the products.</ins>
</p>
<p>
<ins class="last" ukl:ChangeId="d30p843" ukl:CommentaryRef="c74978">For this purpose “the duty currently charged” on the products is the amount of the duty charged under section 2 above that would be payable on the products if the requirement to pay the duty took effect at the time of the failure.</ins>
</p>
</content>
</subsection>
</section>
<section eId="section-8F">
<num>
<ins class="first" ukl:ChangeId="d30p925" ukl:CommentaryRef="c74981">
<noteRef uk:name="commentary" href="#c74981" class="commentary"/>
8F
</ins>
</num>
<heading> Sale of marked tobacco when not permitted: penalties.</heading>
<subsection eId="section-8F-1">
<num>
<ins ukl:ChangeId="d30p925" ukl:CommentaryRef="c74981">(1)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d30p925" ukl:CommentaryRef="c74981">This section applies if provision made by or under—</ins>
</p>
</intro>
<level class="para1" eId="section-8F-1-a">
<num>
<ins ukl:ChangeId="d30p925" ukl:CommentaryRef="c74981">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d30p925" ukl:CommentaryRef="c74981">regulations made under section 8C above, or</ins>
</p>
</content>
</level>
<level class="para1" eId="section-8F-1-b">
<num>
<ins ukl:ChangeId="d30p925" ukl:CommentaryRef="c74981">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d30p925" ukl:CommentaryRef="c74981">a notice published under section 8D above,</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<ins ukl:ChangeId="d30p925" ukl:CommentaryRef="c74981">provides for any tobacco products to carry a period of sale mark.</ins>
</p>
</wrapUp>
</subsection>
<subsection eId="section-8F-2">
<num>
<ins ukl:ChangeId="d30p925" ukl:CommentaryRef="c74981">(2)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d30p925" ukl:CommentaryRef="c74981">In this section—</ins>
</p>
</intro>
<hcontainer name="definition">
<content>
<p>
<ins ukl:ChangeId="d30p925" ukl:CommentaryRef="c74981"></ins>
<term refersTo="#term-a-period-of-sale-mark" eId="term-a-period-of-sale-mark">
<ins ukl:ChangeId="d30p925" ukl:CommentaryRef="c74981">a period of sale mark</ins>
</term>
<ins ukl:ChangeId="d30p925" ukl:CommentaryRef="c74981"> ” means a fiscal mark indicating any of the matters mentioned in subsection (2)(e) of section 8C above; and </ins>
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<ins ukl:ChangeId="d30p925" ukl:CommentaryRef="c74981"></ins>
<term refersTo="#term-prohibited-time" eId="term-prohibited-time">
<ins ukl:ChangeId="d30p925" ukl:CommentaryRef="c74981">prohibited time</ins>
</term>
<ins ukl:ChangeId="d30p925" ukl:CommentaryRef="c74981"> ”, in relation to tobacco products that carry a period of sale mark, means a time when, according to the mark, sale of the products is not permissible. </ins>
</p>
</content>
</hcontainer>
</subsection>
<subsection eId="section-8F-3">
<num>
<ins ukl:ChangeId="d30p925" ukl:CommentaryRef="c74981">(3)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d30p925" ukl:CommentaryRef="c74981">If—</ins>
</p>
</intro>
<level class="para1" eId="section-8F-3-a">
<num>
<ins ukl:ChangeId="d30p925" ukl:CommentaryRef="c74981">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d30p925" ukl:CommentaryRef="c74981">a person sells by way of retail sale, or exposes for retail sale, any tobacco products that carry a period of sale mark, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-8F-3-b">
<num>
<ins ukl:ChangeId="d30p925" ukl:CommentaryRef="c74981">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d30p925" ukl:CommentaryRef="c74981">he so sells or exposes the products at a prohibited time,</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<ins ukl:ChangeId="d30p925" ukl:CommentaryRef="c74981">his so selling or exposing the products shall attract a penalty under section 9 of the </ins>
<noteRef href="#c74982" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
<ins class="last" ukl:ChangeId="d30p925" ukl:CommentaryRef="c74981">Finance Act 1994 (civil penalties) and the products are liable to forfeiture.</ins>
</p>
</wrapUp>
</subsection>
</section>
<section eId="section-8G">
<num>
<ins class="first" ukl:ChangeId="d30p1001" ukl:CommentaryRef="c74984">
<noteRef uk:name="commentary" href="#c74984" class="commentary"/>
8G
</ins>
</num>
<heading>
Offences: possession and sale
<abbr title="et cetera" xml:lang="la">etc.</abbr>
of unmarked tobacco.
</heading>
<subsection eId="section-8G-1">
<num>
<ins ukl:ChangeId="d30p1001" ukl:CommentaryRef="c74984">(1)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d30p1001" ukl:CommentaryRef="c74984">In this section “unmarked products” means tobacco products that are subject to fiscal marking but do not carry a compliant duty-paid fiscal mark.</ins>
</p>
</content>
</subsection>
<subsection eId="section-8G-2">
<num>
<ins ukl:ChangeId="d30p1001" ukl:CommentaryRef="c74984">(2)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d30p1001" ukl:CommentaryRef="c74984"> For the purposes of this section “ </ins>
<term refersTo="#term-duty-paid-fiscal-mark" eId="term-duty-paid-fiscal-mark">
<ins ukl:ChangeId="d30p1001" ukl:CommentaryRef="c74984">duty-paid fiscal mark</ins>
</term>
<ins ukl:ChangeId="d30p1001" ukl:CommentaryRef="c74984"> ” means a fiscal mark carried by tobacco products indicating that excise duty has been paid on the products. </ins>
</p>
</content>
</subsection>
<subsection eId="section-8G-3">
<num>
<ins ukl:ChangeId="d30p1001" ukl:CommentaryRef="c74984">(3)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d30p1001" ukl:CommentaryRef="c74984"> For the purposes of this section a duty-paid fiscal mark carried by tobacco products of any description is “ </ins>
<term refersTo="#term-compliant" eId="term-compliant">
<ins ukl:ChangeId="d30p1001" ukl:CommentaryRef="c74984">compliant</ins>
</term>
<ins ukl:ChangeId="d30p1001" ukl:CommentaryRef="c74984"> ” if it complies with all relevant requirements for any duty-paid fiscal mark that by virtue of this Act is required to be carried by such tobacco products of that description as are by virtue of this Act required to carry such a mark. </ins>
</p>
<p>
<ins ukl:ChangeId="d30p1001" ukl:CommentaryRef="c74984"> For this purpose “ </ins>
<term refersTo="#term-relevant-requirement" eId="term-relevant-requirement">
<ins ukl:ChangeId="d30p1001" ukl:CommentaryRef="c74984">relevant requirement</ins>
</term>
<ins ukl:ChangeId="d30p1001" ukl:CommentaryRef="c74984"> ” means a requirement, imposed by virtue of this Act, as to any of the matters mentioned in paragraphs (a) to (d) of section 8C(3) above (contents, appearance and positioning </ins>
<abbr title="et cetera" xml:lang="la">
<ins ukl:ChangeId="d30p1001" ukl:CommentaryRef="c74984">etc.</ins>
</abbr>
<ins ukl:ChangeId="d30p1001" ukl:CommentaryRef="c74984"> of fiscal marks). </ins>
</p>
</content>
</subsection>
<subsection eId="section-8G-4">
<num>
<ins ukl:ChangeId="d30p1001" ukl:CommentaryRef="c74984">(4)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d30p1001" ukl:CommentaryRef="c74984">If a person—</ins>
</p>
</intro>
<level class="para1" eId="section-8G-4-a">
<num>
<ins ukl:ChangeId="d30p1001" ukl:CommentaryRef="c74984">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d30p1001" ukl:CommentaryRef="c74984">is in possession of, transports or displays, or</ins>
</p>
</content>
</level>
<level class="para1" eId="section-8G-4-b">
<num>
<ins ukl:ChangeId="d30p1001" ukl:CommentaryRef="c74984">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d30p1001" ukl:CommentaryRef="c74984">sells, offers for sale or otherwise deals in,</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<ins ukl:ChangeId="d30p1001" ukl:CommentaryRef="c74984">unmarked products then, except in such cases as may be prescribed in regulations made by the Commissioners, that person commits an offence and the products are liable to forfeiture.</ins>
</p>
</wrapUp>
</subsection>
<subsection eId="section-8G-5">
<num>
<ins ukl:ChangeId="d30p1001" ukl:CommentaryRef="c74984">(5)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d30p1001" ukl:CommentaryRef="c74984">It is a defence for a person charged with an offence under subsection (4) above to prove that the unmarked products were not required by virtue of this Act to carry a duty paid fiscal mark.</ins>
</p>
</content>
</subsection>
<subsection eId="section-8G-6">
<num>
<ins ukl:ChangeId="d30p1001" ukl:CommentaryRef="c74984">(6)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d30p1001" ukl:CommentaryRef="c74984">A person guilty of an offence under subsection (4) above shall be liable on summary conviction to a fine not exceeding level 5 on the standard scale.</ins>
</p>
</content>
</subsection>
</section>
<section eId="section-8H">
<num>
<ins class="first" ukl:ChangeId="d30p1076" ukl:CommentaryRef="c74986">
<noteRef uk:name="commentary" href="#c74986" class="commentary"/>
8H
</ins>
</num>
<heading> Offences: use of premises for sale of unmarked tobacco.</heading>
<subsection eId="section-8H-1">
<num>
<ins ukl:ChangeId="d30p1076" ukl:CommentaryRef="c74986">(1)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d30p1076" ukl:CommentaryRef="c74986">A manager of premises commits an offence if he suffers the premises to be used for the sale of unmarked products.</ins>
</p>
<p>
<ins ukl:ChangeId="d30p1076" ukl:CommentaryRef="c74986"> In this section “ </ins>
<term refersTo="#term-unmarked-products" eId="term-unmarked-products">
<ins ukl:ChangeId="d30p1076" ukl:CommentaryRef="c74986">unmarked products</ins>
</term>
<ins ukl:ChangeId="d30p1076" ukl:CommentaryRef="c74986"> ” has the same meaning as in section 8G above. </ins>
</p>
</content>
</subsection>
<subsection eId="section-8H-2">
<num>
<ins ukl:ChangeId="d30p1076" ukl:CommentaryRef="c74986">(2)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d30p1076" ukl:CommentaryRef="c74986">It is a defence for a person charged with an offence under subsection (1) above to prove that the unmarked products were not required by virtue of this Act to carry a duty-paid fiscal mark.</ins>
</p>
<p>
<ins ukl:ChangeId="d30p1076" ukl:CommentaryRef="c74986"> For this purpose “ </ins>
<term refersTo="#term-duty-paid-fiscal-mark" eId="term-duty-paid-fiscal-mark">
<ins ukl:ChangeId="d30p1076" ukl:CommentaryRef="c74986">duty-paid fiscal mark</ins>
</term>
<ins ukl:ChangeId="d30p1076" ukl:CommentaryRef="c74986"> ” has the same meaning as in section 8G above. </ins>
</p>
</content>
</subsection>
<subsection eId="section-8H-3">
<num>
<ins ukl:ChangeId="d30p1076" ukl:CommentaryRef="c74986">(3)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d30p1076" ukl:CommentaryRef="c74986">A person guilty of an offence under subsection (1) above shall be liable on summary conviction to a fine not exceeding level 5 on the standard scale.</ins>
</p>
</content>
</subsection>
<subsection eId="section-8H-4">
<num>
<ins ukl:ChangeId="d30p1076" ukl:CommentaryRef="c74986">(4)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d30p1076" ukl:CommentaryRef="c74986">A court by or before which a person is convicted of an offence under subsection (1) above may make an order prohibiting the use of the premises in question for the sale of tobacco products during a period specified in the order.</ins>
</p>
</content>
</subsection>
<subsection eId="section-8H-5">
<num>
<ins ukl:ChangeId="d30p1076" ukl:CommentaryRef="c74986">(5)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d30p1076" ukl:CommentaryRef="c74986">The period specified in an order under subsection (4) above shall not exceed six months; and the first day of the period shall be the day specified as such in the order.</ins>
</p>
</content>
</subsection>
<subsection eId="section-8H-6">
<num>
<ins ukl:ChangeId="d30p1076" ukl:CommentaryRef="c74986">(6)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d30p1076" ukl:CommentaryRef="c74986">A manager of premises commits an offence if he suffers the premises to be used in breach of an order under subsection (4) above.</ins>
</p>
</content>
</subsection>
<subsection eId="section-8H-7">
<num>
<ins ukl:ChangeId="d30p1076" ukl:CommentaryRef="c74986">(7)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d30p1076" ukl:CommentaryRef="c74986">A person guilty of an offence under subsection (6) above shall be liable on summary conviction to a fine not exceeding level 5 on the standard scale.</ins>
</p>
</content>
</subsection>
<subsection eId="section-8H-8">
<num>
<ins ukl:ChangeId="d30p1076" ukl:CommentaryRef="c74986">(8)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d30p1076" ukl:CommentaryRef="c74986">For the purposes of this section a person is a manager of premises if he—</ins>
</p>
</intro>
<level class="para1" eId="section-8H-8-a">
<num>
<ins ukl:ChangeId="d30p1076" ukl:CommentaryRef="c74986">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d30p1076" ukl:CommentaryRef="c74986">is entitled to control their use,</ins>
</p>
</content>
</level>
<level class="para1" eId="section-8H-8-b">
<num>
<ins ukl:ChangeId="d30p1076" ukl:CommentaryRef="c74986">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d30p1076" ukl:CommentaryRef="c74986">is entrusted with their management, or</ins>
</p>
</content>
</level>
<level class="para1" eId="section-8H-8-c">
<num>
<ins ukl:ChangeId="d30p1076" ukl:CommentaryRef="c74986">(c)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d30p1076" ukl:CommentaryRef="c74986">is in charge of them.</ins>
</p>
</content>
</level>
</subsection>
</section>
<section eId="section-8J">
<num>
<ins class="first" ukl:ChangeId="d30p1167" ukl:CommentaryRef="c74988">
<noteRef uk:name="commentary" href="#c74988" class="commentary"/>
8J
</ins>
</num>
<heading> Interfering with fiscal marks: penalties.</heading>
<subsection eId="section-8J-1">
<num>
<ins ukl:ChangeId="d30p1167" ukl:CommentaryRef="c74988">(1)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d30p1167" ukl:CommentaryRef="c74988">This section applies where a person—</ins>
</p>
</intro>
<level class="para1" eId="section-8J-1-a">
<num>
<ins ukl:ChangeId="d30p1167" ukl:CommentaryRef="c74988">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d30p1167" ukl:CommentaryRef="c74988">alters or overprints any fiscal mark carried by any tobacco products in compliance with any provision made under this Act, or</ins>
</p>
</content>
</level>
<level class="para1" eId="section-8J-1-b">
<num>
<ins ukl:ChangeId="d30p1167" ukl:CommentaryRef="c74988">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d30p1167" ukl:CommentaryRef="c74988">causes any such mark to be altered or overprinted.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-8J-2">
<num>
<ins ukl:ChangeId="d30p1167" ukl:CommentaryRef="c74988">(2)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d30p1167" ukl:CommentaryRef="c74988">His altering or overprinting of the mark, or his causing it to be altered or overprinted, shall attract a penalty under section 9 of the </ins>
<noteRef href="#c74989" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
<ins ukl:ChangeId="d30p1167" ukl:CommentaryRef="c74988">Finance Act 1994 (civil penalties).</ins>
</p>
</content>
</subsection>
<subsection eId="section-8J-3">
<num>
<ins ukl:ChangeId="d30p1167" ukl:CommentaryRef="c74988">(3)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d30p1167" ukl:CommentaryRef="c74988">The products that carried the mark shall be liable to forfeiture.</ins>
</p>
</content>
</subsection>
<subsection eId="section-8J-4">
<num>
<ins ukl:ChangeId="d30p1167" ukl:CommentaryRef="c74988">(4)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d30p1167" ukl:CommentaryRef="c74988">The penalty under subsection (2) above shall be calculated by reference to the duty currently charged on the products.</ins>
</p>
<p>
<ins class="last" ukl:ChangeId="d30p1167" ukl:CommentaryRef="c74988">For this purpose “the duty currently charged” on the products is the amount of the duty charged under section 2 above that would be payable on the products if the requirement to pay the duty took effect at the time of the conduct attracting the penalty.</ins>
</p>
</content>
</subsection>
</section>
<section eId="section-9">
<num>9</num>
<heading> Regulations.</heading>
<subsection eId="section-9-1">
<num>
<ins class="first last" ukl:ChangeId="key-2a41d1a40065cb39806ac4d2808d40bc-1461814423305" ukl:CommentaryRef="key-2a41d1a40065cb39806ac4d2808d40bc">
<noteRef uk:name="commentary" href="#key-2a41d1a40065cb39806ac4d2808d40bc" class="commentary"/>
(1)
</ins>
</num>
<content>
<p>Any power to make regulations under this Act 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.</p>
</content>
</subsection>
<subsection eId="section-9-2">
<num>
<ins class="first" ukl:ChangeId="key-2e752ac4670173740248799315a21d89-1461814509905" ukl:CommentaryRef="key-2e752ac4670173740248799315a21d89">
<noteRef uk:name="commentary" href="#key-2e752ac4670173740248799315a21d89" class="commentary"/>
(2)
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-2e752ac4670173740248799315a21d89-1461814509905" ukl:CommentaryRef="key-2e752ac4670173740248799315a21d89">Regulations under this Act—</ins>
</p>
</intro>
<level class="para1" eId="section-9-2-a">
<num>
<ins ukl:ChangeId="key-2e752ac4670173740248799315a21d89-1461814509905" ukl:CommentaryRef="key-2e752ac4670173740248799315a21d89">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-2e752ac4670173740248799315a21d89-1461814509905" ukl:CommentaryRef="key-2e752ac4670173740248799315a21d89">may enable the Commissioners to dispense with compliance with a provision of the regulations (whether absolutely or conditionally),</ins>
</p>
</content>
</level>
<level class="para1" eId="section-9-2-b">
<num>
<ins ukl:ChangeId="key-2e752ac4670173740248799315a21d89-1461814509905" ukl:CommentaryRef="key-2e752ac4670173740248799315a21d89">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-2e752ac4670173740248799315a21d89-1461814509905" ukl:CommentaryRef="key-2e752ac4670173740248799315a21d89">may make provision generally or only in relation to specified cases or circumstances,</ins>
</p>
</content>
</level>
<level class="para1" eId="section-9-2-c">
<num>
<ins ukl:ChangeId="key-2e752ac4670173740248799315a21d89-1461814509905" ukl:CommentaryRef="key-2e752ac4670173740248799315a21d89">(c)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-2e752ac4670173740248799315a21d89-1461814509905" ukl:CommentaryRef="key-2e752ac4670173740248799315a21d89">may make different provision in relation to different cases or circumstances, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-9-2-d">
<num>
<ins ukl:ChangeId="key-2e752ac4670173740248799315a21d89-1461814509905" ukl:CommentaryRef="key-2e752ac4670173740248799315a21d89">(d)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="key-2e752ac4670173740248799315a21d89-1461814509905" ukl:CommentaryRef="key-2e752ac4670173740248799315a21d89">may include transitional, consequential or incidental provision.</ins>
</p>
</content>
</level>
</subsection>
</section>
<section eId="section-10">
<num>10</num>
<heading> Interpretation.</heading>
<subsection eId="section-10-1">
<num>(1)</num>
<intro>
<p>In this Act—</p>
</intro>
<hcontainer name="definition">
<content>
<p>
<term refersTo="#term-hand-rolling-tobacco" eId="term-hand-rolling-tobacco">hand-rolling tobacco</term>
” has the meaning given by section 1(2) above; and
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<term refersTo="#term-tobacco-products" eId="term-tobacco-products">tobacco products</term>
” has the meaning given by section 1(1) above.
</p>
</content>
</hcontainer>
</subsection>
<subsection eId="section-10-2">
<num>(2)</num>
<content>
<p>This Act and the other Acts included in the Customs and Excise Acts 1979 shall be construed as one Act but where a provision of this Act refers to this Act that reference is not to be construed as including a reference to any of the others.</p>
</content>
</subsection>
<subsection eId="section-10-3">
<num>(3)</num>
<content>
<p>Any expression used in this Act or in any instrument made under this Act to which a meaning is given by any other Act included in the Customs and Excise Acts 1979 has, except where the context otherwise requires, the same meaning in this Act or in any such instrument as in that Act; and for ease of reference the Table below indicates the expressions used in this Act to which a meaning is given by any other such Act—</p>
<p>
<i>Customs and Excise Management Act 1979</i>
</p>
<blockList class="unordered none" ukl:Name="UnorderedList" ukl:Decoration="none">
<item>
<p>“the Commissioners”</p>
</item>
<item>
<p>“the Customs and Excise Acts 1979”</p>
</item>
<item>
<p>“goods”</p>
</item>
<item>
<p>“importer”</p>
</item>
<item>
<p>“shipped”</p>
</item>
<item>
<p>“stores”.</p>
</item>
</blockList>
</content>
</subsection>
</section>
<section eId="section-11">
<num>11</num>
<heading> Repeals, savings and transitional and consequential provisions.</heading>
<subsection eId="section-11-1">
<num>(1)</num>
<content>
<p>The enactments specified in Schedule 2 to this Act are hereby repealed to the extent specified in the third column of that Schedule, but subject to the provision at the end of that Schedule.</p>
</content>
</subsection>
<subsection eId="section-11-2">
<num>(2)</num>
<content>
<p>Any provision of this Act relating to anything done or required or authorised to be done under or by reference to that provision or any other provision of this Act shall have effect as if any reference to that provision, or that other provision, as the case may be, included a reference to the corresponding provision of the enactments repealed by this Act.</p>
</content>
</subsection>
<subsection eId="section-11-3">
<num>
<noteRef href="#c74997" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(3)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-11-4">
<num>(4)</num>
<content>
<p>
Nothing in this section shall be taken as prejudicing the operation of sections 15 to 17 of the
<noteRef href="#c74998" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Interpretation Act 1978 (which relate to the effect of repeals).
</p>
</content>
</subsection>
</section>
<section eId="section-12">
<num>12</num>
<heading> Citation and commencement.</heading>
<subsection eId="section-12-1">
<num>(1)</num>
<content>
<p>This Act may be cited as the Tobacco Products Duty Act 1979 and is included in the Acts which may be cited as the Customs and Excise Acts 1979.</p>
</content>
</subsection>
<subsection eId="section-12-2">
<num>(2)</num>
<content>
<p>This Act shall come into operation on 1st April 1979</p>
</content>
</subsection>
</section>
</body>
</act>
</akomaNtoso>