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Words repealed by Finance Act 1981 (c. 35, SIF 40:1), s. 139(6), Sch. 19 Pt.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

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

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S. 3 repealed by Finance Act 1981 (c. 35, SIF 40:1), s. 139(6), Sch. 19 Pt.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Words repealed by Finance Act 1981 (c. 35, SIF 40:1), s. 139(6), Sch. 19 Pt.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

S. 6(5)(b) together with the word “and” immediately preceding it repealed by Finance Act 1981 (c. 35, SIF 40:1), s. 139(6), Sch. 19 Pt.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S. 7(1)(c)(i) repealed (28.7.2000) by 2000 c. 17, ss. 15(7), 156, Sch. 40 Pt.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)

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)

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

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S. 8(3) repealed (1.1.1995) by 1994 c. 9, s. 258, Sch. 26, Pt.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

1994 c. 9.

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

1994 c. 9.

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

1994 c. 9.

S. 11(3) repealed (29.4.1996) by 1996 c. 8, s. 205(1), Sch. 41 Pt.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

1978 c. 30.

S. 1(2)(2A) repealed (1.8.2003) by Tobacco Products (Descriptions of Products) Order 2003 (S.I. 2003/1471), arts. 1, 3

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)

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)

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)

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

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

Words in s. 7D(4) substituted (6.4.2008) by Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2008 (S.I. 2008/954), arts. 1(1), 5 (with art. 4)

S. 7C(3) substituted for s. 7C(3)-(5) (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 93(2)

Words in s. 4 heading substituted (1.1.2011) by Finance (No. 3) Act 2010 (c. 33), s. 23(1)(2)

Words in s. 4 substituted (1.1.2011) by Finance (No. 3) Act 2010 (c. 33), s. 23(1)(b)(2)

Words in s. 4 substituted (1.1.2011) by Finance (No. 3) Act 2010 (c. 33), s. 23(1)(a)(2)

S. 1(1A) inserted (1.1.2014) by Finance Act 2013 (c. 29), s. 182(3)(6)

Words in s. 1(1) omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), s. 182(2)(6)

Words in s. 1(3) omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), s. 182(4)(6)

S. 1(6) omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), s. 182(5)(6)

Ss. 6A, 6B inserted (26.3.2015) by Finance Act 2015 (c. 11), s. 56

S. 9(1A) inserted (6.12.2016) by Finance Act 2016 (c. 24), s. 179(2)(b)(5); S.I. 2016/1171, reg. 2(2)

Words in s. 9(1) inserted (6.12.2016) by Finance Act 2016 (c. 24), s. 179(2)(a)(5); S.I. 2016/1171, reg. 2(2)

S. 8L(1) excluded (1.1.2017) by The Raw Tobacco (Approval Scheme) Regulations 2016 (S.I. 2016/1172), regs. 1(2), 17

S. 8L(1) excluded (1.1.2017) by The Raw Tobacco (Approval Scheme) Regulations 2016 (S.I. 2016/1172), regs. 1(2), 18

S. 8L(1) excluded (1.1.2017) by The Raw Tobacco (Approval Scheme) Regulations 2016 (S.I. 2016/1172), regs. 1(2), 19

S. 8L(1) excluded (1.1.2017) by The Raw Tobacco (Approval Scheme) Regulations 2016 (S.I. 2016/1172), regs. 1(2), 20(1), (2)

Ss. 8K-8U inserted (6.12.2016 except for the insertion of s. 8L(1), 1.4.2017 in so far as not already in force) by Finance Act 2016 (c. 24), s. 179(1)(5); S.I. 2016/1171, reg. 2(2)(3)

Words in s. 6(5)(a) substituted (20.5.2017) by Finance Act 2017 (c. 10), s. 23(2)(4)

S. 8V inserted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), s. 47(1)

Words in s. 9(1A) substituted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), s. 47(2)

Words in s. 1(3) substituted (12.2.2019) by Finance Act 2019 (c. 1), s. 57(3)

S. 1(1)(f) and word inserted (1.7.2019) by Finance Act 2019 (c. 1), s. 57(2)(b)(7); S.I. 2019/981, reg. 2

Word in s. 1(1)(d) omitted (1.7.2019) by virtue of Finance Act 2019 (c. 1), s. 57(2)(a)(7); S.I. 2019/981, reg. 2

http://www.legislation.gov.uk/ukpga/1979/7/body/2019-07-01Tobacco 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 Participation2019-07-01
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; ...

e

chewing tobacco, and

f

tobacco for heating,

which are manufactured wholly or partly from tobacco or any substance used as a substitute for tobacco....

1A

But a product is not a tobacco product for the purposes of this Act if—

a

the product does not contain any tobacco, and

b

the Commissioners are satisfied that—

i

the product is of a description that is used for medical purposes, and

ii

the product is intended to be used exclusively for such purposes.

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, chewing tobacco and tobacco for heating 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 ... ; 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

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

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 8 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 8 cm. long (excluding any filter or mouthpiece) shall be treated as if the first 8 cm. of it, each 3 cm. portion of the remainder of it (if any) and the remaining portion of it (if any) 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 each 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

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

6AAnti-forestalling notices in connection with anticipated alteration of rate of duty1

If the Commissioners consider that an alteration to a rate of duty charged under section 2 on tobacco products may be made (whether under section 6 or otherwise), they may publish a notice under this section (an “anti-forestalling notice”).

2

An anti-forestalling notice—

a

must specify a period of up to 3 months (“the controlled period”),

b

may impose such restrictions (“anti-forestalling restrictions”), as to the quantities of the tobacco products that may during the controlled period be removed for home use, as the Commissioners consider to be reasonable for the purpose of protecting the public revenue,

c

may make provision for, and in connection with, the controlled period coming to an end early (including provision modifying an anti-forestalling restriction in such circumstances),

d

may make provision for the removal of tobacco products for home use to be disregarded for the purposes of one or more anti-forestalling restrictions in certain circumstances, and

e

may make different provision for different cases.

3

The anti-forestalling restrictions that may be imposed include, in particular—

a

restrictions as to the total quantity of the tobacco products, or of the tobacco products of a particular description, that may, during the controlled period, be removed for home use, and

b

restrictions as to the quantity of the tobacco products, or the tobacco products of a particular description, that may be removed for home use during any month, or any period of two weeks, in the controlled period.

This is subject to subsections (4) and (5).

4

An anti-forestalling notice may not restrict a person, during the controlled period, to removing for home use a total quantity of the tobacco products, or of the tobacco products of a particular description, that is less than 80% of—

where—

TPY is the total quantity of the tobacco products, or (as the case may be) of the tobacco products of a particular description, removed for home use by the person in the period of 12 months ending with the third month before the month in which the controlled period begins, and

DCP is the number of days in the controlled period.

5

An anti-forestalling notice may not restrict a person, in any month of the controlled period, to removing for home use less than 30% of the total quantity of the tobacco products, or of the tobacco products of a particular description, that could, under the anti-forestalling restrictions imposed by the notice, be removed for home use during the whole controlled period.

6

If, before the end of the controlled period, it appears to the Commissioners that the rate of duty—

a

will not be altered during the controlled period, but

b

may be altered within a month of the end of the controlled period,

the Commissioners may publish an extension notice.

7

An extension notice may—

a

extend the controlled period by up to one month, and

b

in accordance with subsections (2) to (5), make such other modifications of the anti-forestalling notice as the Commissioners think appropriate in consequence of the extension.

8

The Commissioners may vary or revoke an anti-forestalling notice—

a

as it applies generally, or

b

if the Commissioners consider that exceptional circumstances justify doing so, in relation to a particular person.

9

This section does not affect the Commissioners' powers—

a

under section 128 of the Customs and Excise Management Act 1979 (restriction of delivery of goods), or

b

to make regulations under section 7 of this Act in relation to periods specified under that section of that Act.

6BAnti-forestalling notices: sanctions1

This section applies if a person fails to comply with an anti-forestalling notice published under section 6A by, on one or more occasions, removing tobacco products for home use during the controlled period in contravention of an anti-forestalling restriction.

2

The failure to comply attracts a penalty under section 9 of the Finance Act 1994 (civil penalties) of an amount determined in accordance with subsection (3) (rather than that section).

3

The person is liable to a penalty of—

a

if the person has given an admission notice, 150% of the lost duty, and

b

otherwise, 200% of the lost duty.

4

An “admission notice” is a notice—

a

in which the person admits that the person—

i

has failed to comply with the anti-forestalling notice, and

ii

is liable to a penalty determined in accordance with subsection (3), and

b

that is in such form, and that provides such information, as the Commissioners may specify.

5

An admission notice cannot be given if, at any time in the period of 3 years ending with the day before the controlled period, the person has given an admission notice in relation to a failure to comply with another anti-forestalling notice.

6

An admission notice cannot be given—

a

at a time when the person has reason to believe that Her Majesty's Revenue and Customs have discovered, or are about to discover, that the person has failed to comply with the anti-forestalling notice, or

b

after the end of the controlled period.

7

The “lost duty” is the amount (if any) by which the duty that would have been charged under section 2 on the excess tobacco products if they had, immediately after the end of the controlled period, been removed for home use exceeds the duty that was charged under that section on those tobacco products.

8

The “excess tobacco products” are the tobacco products mentioned in subsection (1) that the person removed, for home use, in contravention of an anti-forestalling restriction.

9

See section 6A for the meaning of “anti-forestalling notice”, “anti-forestalling restriction” and “controlled period”.

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 smuggling1

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 notice1

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 notice1

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

Sections 13A to 16 of the Finance Act 1994 apply to a decision to issue a penalty notice as they apply to the decisions mentioned in section 13A(2)(a) to (h) of that Act.

7DSections 7A to 7C: supplemental1

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 1162 of the Companies Act 2006) 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.

8KRaw tobacco: definitions1

The following definitions apply for the purposes of sections 8L to 8U.

2

Raw tobacco” means the leaves or any other part of a plant of the genus Nicotiana but does not include—

a

any part of a living plant, or

b

a tobacco product.

3

Controlled activity” means any activity involving raw tobacco.

8LRaw tobacco: requirement for approval1

A person may not carry on a controlled activity otherwise than in accordance with an approval given by the Commissioners under this section.

2

The Commissioners may approve a person to carry on a controlled activity only if satisfied that—

a

the person is a fit and proper person to carry on the activity, and

b

the activity will not be carried on for the purpose of, or with a view to, the fraudulent evasion of the duty of excise charged on tobacco products under section 2(1).

3

An approval may—

a

specify the period of approval, and

b

be subject to conditions or restrictions.

4

The Commissioners may at any time for reasonable cause revoke or vary the terms of an approval.

8MRegulations about approval etc.

The Commissioners may, by or under regulations, make provision—

a

regulating the approval of persons under section 8L,

b

about the form, manner and content of an application for approval,

c

specifying conditions or restrictions to which an approval is subject,

d

regulating the variation or revocation of an approval, or of any condition or restriction to which an approval is subject, and

e

about the surrender or transfer of an approval.

8NExemptions from requirement for approval1

The Commissioners may by regulations provide that section 8L(1) does not apply in relation to a person (an “exempt person”) who—

a

carries on any controlled activity, or a controlled activity of a specified description, and

b

meets the conditions (if any) specified by or under the regulations.

2

The regulations may require an exempt person to comply with specified requirements or restrictions relating to the carrying on of a controlled activity.

3

The regulations may, in particular—

a

specify the maximum quantity of raw tobacco that may be involved in a controlled activity carried on by an exempt person;

b

require an exempt person to keep records relating to the activity.

8ORaw tobacco: penalties1

A person who contravenes section 8L(1) is liable to a penalty of an amount equal to the amount of duty that would be charged on the relevant quantity of smoking tobacco.

2

A person who contravenes a requirement or restriction imposed by regulations under section 8N is liable to a penalty of—

a

£250, or

b

if less, an amount equal to the amount of duty that would be charged on the relevant quantity of smoking tobacco.

3

The relevant quantity of smoking tobacco is equal to the quantity by weight of the raw tobacco in respect of which the controlled activity contravening section 8L(1) or (as the case may be) regulations under section 8N has been carried on.

4

In this section a reference to “smoking tobacco” is a reference to tobacco products within section 1(1)(d) (“other smoking tobacco”).

8PPenalties under section 8O: special reduction1

If the Commissioners think it right because of special circumstances, they may reduce a penalty under section 8O.

2

In subsection (1) “special circumstances” does not include ability to pay.

3

In subsection (1) the reference to reducing a penalty includes a reference to—

a

staying a penalty, and

b

agreeing a compromise in relation to proceedings for a penalty.

8QPenalties under section 8O: assessment of penalty1

Where a person becomes liable for a penalty under section 8O—

a

the Commissioners may assess the penalty, and

b

if they do so, they must notify the person liable.

2

A notice under subsection (1)(b) must state the contravention in respect of which the penalty is assessed.

3

A penalty payable under section 8O must be paid before the end of the period of 30 days beginning with the day on which the notification of the penalty is issued.

4

An assessment is to be treated as an amount of duty due from the person liable for the penalty and may be recovered accordingly.

5

An assessment may not be made later than one year after evidence of facts sufficient in the opinion of the Commissioners to indicate the contravention comes to their knowledge.

6

Two or more contraventions may be treated by the Commissioners as a single contravention for the purposes of assessing a penalty payable under section 8O.

8RPenalties under section 8O: reasonable excuse1

A person is not liable to a penalty under section 8O in respect of a contravention if—

a

the contravention is not deliberate, and

b

the person satisfies the Commissioners that there is a reasonable excuse for the contravention.

2

For the purposes of subsection (1)(b)—

a

where the person relies on another person to do anything, that is not a reasonable excuse unless the first person took reasonable care to avoid the contravention;

b

where the person had a reasonable excuse for the relevant act or failure but the excuse has ceased, the person is to be treated as having continued to have the excuse if the contravention is remedied without unreasonable delay after the excuse has ceased.

8SPenalties under section 8O: double jeopardy

A person is not liable to a penalty under section 8O in respect of a contravention in respect of which the person has been convicted of an offence.

8TForfeiture of raw tobacco

Where a person carries on a controlled activity in relation to raw tobacco in contravention of section 8L(1) or a requirement or restriction imposed by regulations under section 8N, the raw tobacco is liable to forfeiture.

8URaw tobacco: application of Customs and Excise Management Act 1979

The Commissioners may by regulations provide that specified provisions of the Customs and Excise Management Act 1979 apply (with or without modification)—

a

in relation to persons who carry on controlled activities as they apply in relation to revenue traders whose trade or business relates to tobacco products, and

b

in relation to raw tobacco as they apply in relation to tobacco products.

8VTobacco products manufacturing machinery: licensing scheme1

In this section “tobacco products manufacturing machinery” means machinery that is designed primarily for use for the purpose of (or for purposes including) manufacturing tobacco products.

2

The Commissioners may by regulations—

a

prohibit a person from purchasing, acquiring, owning or being in possession of, or carrying out other specified activities in respect of, an item of tobacco products manufacturing machinery, except in accordance with a licence granted under the regulations;

b

provide that if a person contravenes the prohibition in relation to an item of tobacco products manufacturing machinery, the machinery is liable to forfeiture.

3

The regulations may provide that the prohibition does not apply—

a

in relation to persons, or items of tobacco products manufacturing machinery, of a specified description;

b

in specified circumstances.

4

Regulations under this section may include provision—

a

imposing obligations on licensed persons;

b

for a licensed person who fails to comply with a condition or restriction of a licence, or with an obligation imposed by the regulations, to be liable to a penalty of the amount for the time being specified in section 9(2)(b) of the Finance Act 1994;

c

for exceptions from liability to a penalty under the regulations;

d

for the assessment and recovery of a penalty, including provision for two or more contraventions to be treated as a single contravention for the purposes of assessment;

e

for the Commissioners, if they think it right because of special circumstances, to remit, reduce (including reduce to nil) or stay a penalty, or agree a compromise in relation to proceedings for a penalty;

f

about reviews by the Commissioners, or by an officer of Revenue and Customs, of decisions in connection with licensing and the imposition of penalties under the regulations and about appeals against those decisions (which may include provision for specified decisions of the Commissioners to be treated as if they were listed in section 13A(2) of, or Schedule 5 to, the Finance Act 1994);

g

for the Customs and Excise Management Act 1979 to have effect in relation to licensed persons as it has effect in relation to revenue traders, subject to such modifications as may be specified in the regulations.

5

The Commissioners may, by or under regulations under this section, make provision—

a

regulating the grant of licences, including provision about the circumstances in which a licence may be granted and the requirements to be met by or in relation to the applicant (which may include a requirement that the applicant is a fit and proper person to hold a licence);

b

about the form, manner and content of an application for or in respect of a licence;

c

for licences to be subject to specified conditions or restrictions;

d

regulating the variation or revocation of a licence, or of any condition or restriction to which a licence is subject;

e

about the renewal, surrender or transfer of a licence;

f

for communications by or with the Commissioners in connection with a licence to be made electronically;

g

as to the arrangements for licensing bodies corporate which are members of the same group (as defined in the regulations);

h

for members of a group to be jointly and severally liable for any penalties imposed under the regulations.

9 Regulations.1

Any power to make regulations under this Act shall be exercisable by statutory instrument and , subject to subsection (1A), any statutory instrument by which the power is exercised shall be subject to annulment in pursuance of a resolution of either House of Parliament.

1A

A statutory instrument containing regulations under section 8M, 8N , 8U or 8V is subject to annulment in pursuance of a resolution of the House of Commons.

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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<source href="#key-8fe22cd0cd8b4bb52e1edb12aeaf86db"/>
<destination href="#section-1-1A"/>
</textualMod>
<textualMod type="substitution" eId="mod-key-b0557f215da94148df060ef12231fc30-1554993318714">
<source href="#key-b0557f215da94148df060ef12231fc30"/>
<destination href="#section-1-3"/>
</textualMod>
<textualMod type="insertion" eId="mod-d30p139">
<source href="#c74936"/>
<destination href="#section-1-3"/>
</textualMod>
<textualMod type="insertion" eId="mod-d30p190">
<source href="#c74941"/>
<destination href="#section-2-2"/>
</textualMod>
<textualMod type="substitution" eId="mod-key-399af2a9095c9b2181026582875635b4-1461932574931">
<source href="#key-399af2a9095c9b2181026582875635b4"/>
<destination href="#"/>
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<source href="#key-4939cdbb9fa070daadbf2a5076954b93"/>
<destination href="#section-4"/>
</textualMod>
<textualMod type="substitution" eId="mod-key-a9c5695ee61d8ffdee606ed50387348a-1461932664201">
<source href="#key-a9c5695ee61d8ffdee606ed50387348a"/>
<destination href="#section-4"/>
</textualMod>
<textualMod type="insertion" eId="mod-d30p255">
<source href="#c74951"/>
<destination href="#section-5-1"/>
</textualMod>
<textualMod type="insertion" eId="mod-d30p284">
<source href="#c74952"/>
<destination href="#section-5-1A"/>
</textualMod>
<textualMod type="insertion" eId="mod-d30p319">
<source href="#c74953"/>
<destination href="#section-5-3"/>
</textualMod>
<textualMod type="insertion" eId="mod-d30p341">
<source href="#c74954"/>
<destination href="#section-5-4"/>
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<textualMod type="substitution" eId="mod-key-9a2dd6d23fd30a1433c3fbb217a615f4-1461812939107">
<source href="#key-9a2dd6d23fd30a1433c3fbb217a615f4"/>
<destination href="#section-5-4"/>
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<textualMod type="insertion" eId="mod-key-8e8740b565a06a2d25d138cc62364806-1461812764625">
<source href="#key-8e8740b565a06a2d25d138cc62364806"/>
<destination href="#section-5-7"/>
</textualMod>
<textualMod type="substitution" eId="mod-key-26b2353f492672e2de2894a6f6c6bbcd-1502232951745">
<source href="#key-26b2353f492672e2de2894a6f6c6bbcd"/>
<destination href="#section-6-5-a"/>
</textualMod>
<textualMod type="insertion" eId="mod-key-514a54feaed0c4904892c6349abbe433-1500039863993">
<source href="#key-514a54feaed0c4904892c6349abbe433"/>
<destination href="#"/>
</textualMod>
<textualMod type="insertion" eId="mod-d30p436">
<source href="#c74960"/>
<destination href="#section-7-1-aa"/>
</textualMod>
<textualMod type="insertion" eId="mod-d30p450">
<source href="#c74961"/>
<destination href="#section-7-1-b"/>
</textualMod>
<textualMod type="insertion" eId="mod-d30p454">
<source href="#c74962"/>
<destination href="#section-7-1-ba"/>
</textualMod>
<textualMod type="insertion" eId="mod-d30p495">
<source href="#c74964"/>
<destination href="#section-7-1-d"/>
</textualMod>
<textualMod type="insertion" eId="mod-d30p506">
<source href="#c74965"/>
<destination href="#section-7-1A"/>
</textualMod>
<textualMod type="insertion" eId="mod-d30p533">
<source href="#c74966"/>
<destination href="#section-7-2"/>
</textualMod>
<textualMod type="insertion" eId="mod-key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">
<source href="#key-065ea287c0367a24ae8e9a07d30c534b"/>
<destination href="#"/>
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<textualMod type="substitution" eId="mod-key-19a363146a4ef5ff3080fcfc8c2f757b-1461928867620">
<source href="#key-19a363146a4ef5ff3080fcfc8c2f757b"/>
<destination href="#section-7C-3"/>
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<textualMod type="substitution" eId="mod-key-dcf49f672ce8e5e88f77f3b0abcb908f-1461815468756">
<source href="#key-dcf49f672ce8e5e88f77f3b0abcb908f"/>
<destination href="#section-7D-4"/>
</textualMod>
<textualMod type="insertion" eId="mod-d30p570">
<source href="#c74968"/>
<destination href="#section-8-2"/>
</textualMod>
<textualMod type="insertion" eId="mod-d30p574">
<source href="#c74969"/>
<destination href="#section-8-2"/>
</textualMod>
<textualMod type="insertion" eId="mod-d30p591">
<source href="#c1602179"/>
<destination href="#section-8A"/>
</textualMod>
<textualMod type="insertion" eId="mod-d30p618">
<source href="#c74972"/>
<destination href="#section-8B"/>
</textualMod>
<textualMod type="insertion" eId="mod-d30p682">
<source href="#c74974"/>
<destination href="#section-8C"/>
</textualMod>
<textualMod type="insertion" eId="mod-d30p812">
<source href="#c74976"/>
<destination href="#section-8D"/>
</textualMod>
<textualMod type="insertion" eId="mod-d30p843">
<source href="#c74978"/>
<destination href="#section-8E"/>
</textualMod>
<textualMod type="insertion" eId="mod-d30p925">
<source href="#c74981"/>
<destination href="#section-8F"/>
</textualMod>
<textualMod type="insertion" eId="mod-d30p1001">
<source href="#c74984"/>
<destination href="#section-8G"/>
</textualMod>
<textualMod type="insertion" eId="mod-d30p1076">
<source href="#c74986"/>
<destination href="#section-8H"/>
</textualMod>
<textualMod type="insertion" eId="mod-d30p1167">
<source href="#c74988"/>
<destination href="#section-8J"/>
</textualMod>
<textualMod type="insertion" eId="mod-key-6021d6b280a97a77509957f128f7b131-1501999050937">
<source href="#key-6021d6b280a97a77509957f128f7b131"/>
<destination href="#"/>
</textualMod>
<textualMod type="insertion" eId="mod-key-50033fb2da38100823108e0cebf4a682-1520065758233">
<source href="#key-50033fb2da38100823108e0cebf4a682"/>
<destination href="#"/>
</textualMod>
<textualMod type="insertion" eId="mod-key-2a41d1a40065cb39806ac4d2808d40bc-1461814423305">
<source href="#key-2a41d1a40065cb39806ac4d2808d40bc"/>
<destination href="#section-9-1"/>
</textualMod>
<textualMod type="insertion" eId="mod-key-2e87ef718ce4cc6387250ec0741549e3-1502231819519">
<source href="#key-2e87ef718ce4cc6387250ec0741549e3"/>
<destination href="#section-9-1"/>
</textualMod>
<textualMod type="insertion" eId="mod-key-d4633e07869eb90c4e5b7b6c0fa14ea0-1502231776474">
<source href="#key-d4633e07869eb90c4e5b7b6c0fa14ea0"/>
<destination href="#section-9-1A"/>
</textualMod>
<textualMod type="substitution" eId="mod-key-586e2e8710af36b248f1cd2a0d4b8591-1520065910923">
<source href="#key-586e2e8710af36b248f1cd2a0d4b8591"/>
<destination href="#section-9-1A"/>
</textualMod>
<textualMod type="insertion" eId="mod-key-2e752ac4670173740248799315a21d89-1461814509905">
<source href="#key-2e752ac4670173740248799315a21d89"/>
<destination href="#section-9-2"/>
</textualMod>
</passiveModifications>
<restrictions source="#source">
<restriction refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#body" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#section-1" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#section-2" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#section-4" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#section-5" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#section-6" refersTo="#e+w+s+ni" type="jurisdiction"/>
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<restriction href="#section-8" refersTo="#e+w+s+ni" type="jurisdiction"/>
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<restriction href="#section-10" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#section-11" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#section-2-2" refersTo="#e+w+s+ni" type="jurisdiction"/>
</restrictions>
</analysis>
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</temporalGroup>
<temporalGroup eId="period2">
<timeInterval start="#effective-date-1" refersTo="#period-concept2"/>
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<temporalGroup eId="period3">
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<temporalGroup eId="period6">
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<temporalGroup eId="period10">
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<temporalGroup eId="period12">
<timeInterval start="#effective-date-8" refersTo="#period-concept12"/>
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<timeInterval start="#effective-date-9" refersTo="#period-concept13"/>
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<temporalGroup eId="period14">
<timeInterval start="#effective-date-10" refersTo="#period-concept14"/>
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<temporalGroup eId="period15">
<timeInterval start="#effective-date-11" refersTo="#period-concept15"/>
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<temporalGroup eId="period16">
<timeInterval start="#effective-date-12" refersTo="#period-concept16"/>
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<temporalGroup eId="period17">
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<temporalGroup eId="period18">
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</temporalGroup>
<temporalGroup eId="period22">
<timeInterval start="#effective-date-16" end="#effective-date-17" refersTo="#period-concept22"/>
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<references source="#source">
<TLCOrganization eId="source" href="http://www.legislation.gov.uk/id/publisher/StatuteLawDatabase" showAs="Statute Law Database"/>
<TLCLocation eId="e+w+s+ni" href="/ontology/jurisdictions/uk.EnglandWalesScotlandNorthernIreland" showAs="England, Wales, Scotland, Northern Ireland"/>
<TLCTerm eId="term-tobacco-products" href="/ontology/term/uk.tobacco-products" showAs="tobacco products"/>
<TLCTerm eId="term-recommended-price" href="/ontology/term/uk.recommended-price" showAs="recommended price"/>
<TLCTerm eId="term-fiscal-mark" href="/ontology/term/uk.fiscal-mark" showAs="fiscal mark"/>
<TLCTerm eId="term-post-dating" href="/ontology/term/uk.post-dating" showAs="post-dating"/>
<TLCTerm eId="term-the-later-period-mark" href="/ontology/term/uk.the-later-period-mark" showAs="the later period mark"/>
<TLCTerm eId="term-a-period-of-sale-mark" href="/ontology/term/uk.a-period-of-sale-mark" showAs="a period of sale mark"/>
<TLCTerm eId="term-prohibited-time" href="/ontology/term/uk.prohibited-time" showAs="prohibited time"/>
<TLCTerm eId="term-duty-paid-fiscal-mark" href="/ontology/term/uk.duty-paid-fiscal-mark" showAs="duty-paid fiscal mark"/>
<TLCTerm eId="term-compliant" href="/ontology/term/uk.compliant" showAs="compliant"/>
<TLCTerm eId="term-relevant-requirement" href="/ontology/term/uk.relevant-requirement" showAs="relevant requirement"/>
<TLCTerm eId="term-unmarked-products" href="/ontology/term/uk.unmarked-products" showAs="unmarked products"/>
<TLCTerm eId="term-raw-tobacco" href="/ontology/term/uk.raw-tobacco" showAs="Raw tobacco"/>
<TLCTerm eId="term-controlled-activity" href="/ontology/term/uk.controlled-activity" showAs="Controlled activity"/>
<TLCTerm eId="term-smoking-tobacco" href="/ontology/term/uk.smoking-tobacco" showAs="smoking tobacco"/>
<TLCTerm eId="term-special-circumstances" href="/ontology/term/uk.special-circumstances" showAs="special circumstances"/>
<TLCTerm eId="term-hand-rolling-tobacco" href="/ontology/term/uk.hand-rolling-tobacco" showAs="hand-rolling tobacco"/>
<TLCConcept eId="period-concept1" href="/ontology/time/1996.04.29" showAs="since 1996-04-29"/>
<TLCConcept eId="period-concept2" href="/ontology/time/1998.10.01" showAs="since 1998-10-01"/>
<TLCConcept eId="period-concept3" href="/ontology/time/2000.07.28" showAs="since 2000-07-28"/>
<TLCConcept eId="period-concept4" href="/ontology/time/2000.07.28-2020.12.17" showAs="from 2000-07-28 until 2020-12-17"/>
<TLCConcept eId="period-concept5" href="/ontology/time/2003.11.24" showAs="since 2003-11-24"/>
<TLCConcept eId="period-concept6" href="/ontology/time/2006.04.03" showAs="since 2006-04-03"/>
<TLCConcept eId="period-concept7" href="/ontology/time/2006.04.03-2020.12.31" showAs="from 2006-04-03 until 2020-12-31"/>
<TLCConcept eId="period-concept8" href="/ontology/time/2006.04.03-2022.02.24" showAs="from 2006-04-03 until 2022-02-24"/>
<TLCConcept eId="period-concept9" href="/ontology/time/2006.10.01" showAs="since 2006-10-01"/>
<TLCConcept eId="period-concept10" href="/ontology/time/2008.04.06" showAs="since 2008-04-06"/>
<TLCConcept eId="period-concept11" href="/ontology/time/2009.04.01" showAs="since 2009-04-01"/>
<TLCConcept eId="period-concept12" href="/ontology/time/2011.01.01" showAs="since 2011-01-01"/>
<TLCConcept eId="period-concept13" href="/ontology/time/2014.01.01" showAs="since 2014-01-01"/>
<TLCConcept eId="period-concept14" href="/ontology/time/2015.03.26" showAs="since 2015-03-26"/>
<TLCConcept eId="period-concept15" href="/ontology/time/2017.01.01" showAs="since 2017-01-01"/>
<TLCConcept eId="period-concept16" href="/ontology/time/2017.04.01" showAs="since 2017-04-01"/>
<TLCConcept eId="period-concept17" href="/ontology/time/2017.05.20" showAs="since 2017-05-20"/>
<TLCConcept eId="period-concept18" href="/ontology/time/2017.11.16" showAs="since 2017-11-16"/>
<TLCConcept eId="period-concept19" href="/ontology/time/2017.11.16-2022.02.24" showAs="from 2017-11-16 until 2022-02-24"/>
<TLCConcept eId="period-concept20" href="/ontology/time/2019.07.01" showAs="since 2019-07-01"/>
<TLCConcept eId="period-concept21" href="/ontology/time/2019.07.01-2020.03.11" showAs="from 2019-07-01 until 2020-03-11"/>
<TLCConcept eId="period-concept22" href="/ontology/time/-2021.08.01" showAs=" before 2021-08-01"/>
</references>
<notes source="#source">
<note class="commentary F" eId="c74936">
<p>Words in s. 1(3) inserted (27.7.1993) by 1993 s. 14(5)</p>
</note>
<note class="commentary F" eId="c74939">
<p>
Words repealed by
<ref href="http://www.legislation.gov.uk/id/ukpga/1981/35">Finance Act 1981 (c. 35, SIF 40:1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1981/35/section/139/6">s. 139(6)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1981/35/schedule/19/part/III">Sch. 19 Pt. III</ref>
</p>
</note>
<note class="commentary C" eId="c74940">
<p>
S. 2(2) excluded (20.10.1995) by
<ref href="http://www.legislation.gov.uk/id/uksi/1995/2518">S.I. 1995/2518</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1995/2518/regulation/118/f">reg. 118(f)</ref>
</p>
</note>
<note class="commentary F" eId="c74941">
<p>
Words and paras. (a) and (b) in s. 2(2) substituted (28.7.2000) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2000/17">2000 c. 17</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2000/17/section/15/2">s. 15(2)</ref>
</p>
</note>
<note class="commentary F" eId="c74942">
<p>
S. 3 repealed by
<ref href="http://www.legislation.gov.uk/id/ukpga/1981/35">Finance Act 1981 (c. 35, SIF 40:1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1981/35/section/139/6">s. 139(6)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1981/35/schedule/19/part/III">Sch. 19 Pt. III</ref>
</p>
</note>
<note class="commentary F" eId="c74943">
<p>
Words repealed by
<ref href="http://www.legislation.gov.uk/id/ukpga/1981/35">Finance Act 1981 (c. 35, SIF 40:1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1981/35/section/139/6">s. 139(6)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1981/35/schedule/19/part/III">Sch. 19 Pt. III</ref>
</p>
</note>
<note class="commentary F" eId="c74951">
<p>
Words and paras. (a) and (b) in s. 5(1) substituted (28.7.2000) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2000/17">2000 c. 17</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2000/17/section/13/2">s. 13(2)</ref>
</p>
</note>
<note class="commentary F" eId="c74952">
<p>
S. 5(1A) inserted (16.7.1992) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/48">Finance (No.2) Act 1992 (c.48)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/48/section/8">s. 8</ref>
(b).
</p>
</note>
<note class="commentary F" eId="c74953">
<p>
Words in s. 5(3) substituted (28.7.2000) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2000/17">2000 c. 17</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2000/17/section/13/3">s. 13(3)</ref>
</p>
</note>
<note class="commentary F" eId="c74954">
<p>
Words in s. 5(4) substituted (28.7.2000) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2000/17">2000 c. 17</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2000/17/section/13/4">s. 13(4)</ref>
</p>
</note>
<note class="commentary F" eId="c74956">
<p>
S. 6(5)(
<em>b</em>
) together with the word “and” immediately preceding it repealed by
<ref href="http://www.legislation.gov.uk/id/ukpga/1981/35">Finance Act 1981 (c. 35, SIF 40:1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1981/35/section/139/6">s. 139(6)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1981/35/schedule/19/part/III">Sch. 19 Pt. III</ref>
</p>
</note>
<note class="commentary F" eId="c74960">
<p>
S. 7(1)(aa) inserted (28.7.2000) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2000/17">2000 c. 17</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2000/17/section/15/4">s. 15(4)</ref>
</p>
</note>
<note class="commentary F" eId="c74961">
<p>
Words in s. 7(1)(b) inserted (28.7.2000) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2000/17">2000 c. 17</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2000/17/section/15/5">s. 15(5)</ref>
</p>
</note>
<note class="commentary F" eId="c74962">
<p>
S. 7(1)(ba) inserted (28.7.2000) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2000/17">2000 c. 17</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2000/17/section/15/6">s. 15(6)</ref>
</p>
</note>
<note class="commentary F" eId="c74963">
<p>
S. 7(1)(c)(i) repealed (28.7.2000) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2000/17">2000 c. 17</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2000/17/section/15/7">ss. 15(7)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2000/17/section/156">156</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2000/17/schedule/40/part/I/2">Sch. 40 Pt. I(2)</ref>
</p>
</note>
<note class="commentary F" eId="c74964">
<p>
Words in s. 7(1)(d) substituted (28.7.2000) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2000/17">2000 c. 17</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2000/17/section/15/8">s. 15(8)</ref>
</p>
</note>
<note class="commentary F" eId="c74965">
<p>
S. 7(1A) inserted (28.7.2000) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2000/17">2000 c. 17</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2000/17/section/15/9">s. 15(9)</ref>
</p>
</note>
<note class="commentary C" eId="c471921">
<p>
S. 7(2) applied (1.12.2002) by
<ref 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 href="http://www.legislation.gov.uk/id/uksi/2000/426/article/5A">art. 5A</ref>
(as inserted by
<ref 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 href="http://www.legislation.gov.uk/id/uksi/2002/2693/article/7">art. 7</ref>
)
</p>
</note>
<note class="commentary F" eId="c74966">
<p>
Words substituted (1.1.1995) by virtue of
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9">s. 9</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/paragraph/59">Sch. 4 para. 59</ref>
(with
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/19">s. 19</ref>
);
<ref href="http://www.legislation.gov.uk/id/uksi/1994/2679">S.I. 1994/2679</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3">art. 3</ref>
</p>
</note>
<note class="commentary F" eId="c74968">
<p>
Words in s. 8(2) substituted (1.10.1998) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1998/36">1998 c. 36</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1998/36/section/20">s. 20</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/2/paragraph/5/a">Sch. 2 para. 5(a)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/1998/2243">S.I. 1998/2243</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1998/2243/article/2/1">art. 2(1)</ref>
</p>
</note>
<note class="commentary F" eId="c74969">
<p>
Words in s. 8(2) substituted (1.10.1998) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1998/36">1998 c. 36</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1998/36/section/20">s. 20</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/2/paragraph/5/b">Sch. 2 para. 5(b)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/1998/2243">S.I. 1998/2243</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1998/2243/article/2/1">art. 2(1)</ref>
</p>
</note>
<note class="commentary F" eId="c74970">
<p>
S. 8(3) repealed (1.1.1995) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/258">s. 258</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/26">Sch. 26</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/9/part/III">Pt. III</ref>
(with
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9">s. 9</ref>
);
<ref href="http://www.legislation.gov.uk/id/uksi/1994/2679">S.I. 1994/2679</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3">art. 3</ref>
</p>
</note>
<note class="commentary F" eId="c1602179">
<p>
Ss. 8A-8J inserted (28.7.2000) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2000/17">2000 c. 17</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2000/17/section/14">s. 14</ref>
</p>
</note>
<note class="commentary F" eId="c74972">
<p>
Ss. 8A-8J inserted (28.7.2000) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2000/17">2000 c. 17</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2000/17/section/14">s. 14</ref>
</p>
</note>
<note class="commentary F" eId="c74974">
<p>
Ss. 8A-8J inserted (28.7.2000) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2000/17">2000 c. 17</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2000/17/section/14">s. 14</ref>
</p>
</note>
<note class="commentary F" eId="c74976">
<p>
Ss. 8A-8J inserted (28.7.2000) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2000/17">2000 c. 17</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2000/17/section/14">s. 14</ref>
</p>
</note>
<note class="commentary F" eId="c74978">
<p>
Ss. 8A-8J inserted (28.7.2000) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2000/17">2000 c. 17</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2000/17/section/14">s. 14</ref>
</p>
</note>
<note class="commentary M" eId="c74979">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
.
</p>
</note>
<note class="commentary F" eId="c74981">
<p>
Ss. 8A-8J inserted (28.7.2000) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2000/17">2000 c. 17</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2000/17/section/14">s. 14</ref>
</p>
</note>
<note class="commentary M" eId="c74982">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
.
</p>
</note>
<note class="commentary F" eId="c74984">
<p>
Ss. 8A-8J inserted (28.7.2000) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2000/17">2000 c. 17</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2000/17/section/14">s. 14</ref>
</p>
</note>
<note class="commentary F" eId="c74986">
<p>
Ss. 8A-8J inserted (28.7.2000) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2000/17">2000 c. 17</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2000/17/section/14">s. 14</ref>
</p>
</note>
<note class="commentary F" eId="c74988">
<p>
Ss. 8A-8J inserted (28.7.2000) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2000/17">2000 c. 17</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2000/17/section/14">s. 14</ref>
</p>
</note>
<note class="commentary M" eId="c74989">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
.
</p>
</note>
<note class="commentary F" eId="c74997">
<p>
S. 11(3) repealed (29.4.1996) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1996/8">1996 c. 8</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1996/8/section/205/1">s. 205(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1996/8/schedule/41/part/III">Sch. 41 Pt. III</ref>
</p>
</note>
<note class="commentary M" eId="c74998">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1978/30">1978 c. 30</ref>
.
</p>
</note>
<note class="commentary F" eId="key-b28c2fd954a4f380c9bf46cfbf592993">
<p>
S. 1(2)(2A) repealed (1.8.2003) by
<ref href="http://www.legislation.gov.uk/id/uksi/2003/1471">Tobacco Products (Descriptions of Products) Order 2003 (S.I. 2003/1471)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2003/1471/article/1">arts. 1</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2003/1471/article/3">3</ref>
</p>
</note>
<note class="commentary C" eId="key-28e8c4ec9e27a0e6fd385f878fac7e40">
<p>
S. 7(2) applied (24.11.2003) by
<ref 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 href="http://www.legislation.gov.uk/id/uksi/2003/2758/article/1">arts. 1</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2003/2758/article/4/c">4(c)</ref>
</p>
</note>
<note class="commentary F" eId="key-8e8740b565a06a2d25d138cc62364806">
<p>
S. 5(7)-(12) inserted (3.4.2006) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2005/4">Constitutional Reform Act 2005 (c. 4)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2005/4/section/148/1">s. 148(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2005/4/schedule/4/paragraph/98/3">Sch. 4 para. 98(3)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/2006/1014">S.I. 2006/1014</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2006/1014/article/2/a">art. 2(a)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2006/1014/schedule/1/paragraph/11/e">Sch. 1 para. 11(e)</ref>
</p>
</note>
<note class="commentary F" eId="key-9a2dd6d23fd30a1433c3fbb217a615f4">
<p>
Words in s. 5(4) inserted (3.4.2006) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2005/4">Constitutional Reform Act 2005 (c. 4)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2005/4/section/148/1">s. 148(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2005/4/schedule/4/paragraph/98/2">Sch. 4 para. 98(2)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/2006/1014">S.I. 2006/1014</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2006/1014/article/2/a">art. 2(a)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2006/1014/schedule/1/paragraph/11/e">Sch. 1 para. 11(e)</ref>
</p>
</note>
<note class="commentary F" eId="key-065ea287c0367a24ae8e9a07d30c534b">
<p>
Ss. 7A-7D inserted (1.10.2006) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2006/25">Finance Act 2006 (c. 25)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2006/25/section/2/1">s. 2(1)</ref>
<ref href="http://www.legislation.gov.uk/id/ukpga/2006/25/section/2/3">(3)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/2006/2367">S.I. 2006/2367</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2006/2367/article/2">art. 2</ref>
</p>
</note>
<note class="commentary F" eId="key-2a41d1a40065cb39806ac4d2808d40bc">
<p>
S. 9(1): s. 9 renumbered as s. 9(1) (1.10.2006) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2006/25">Finance Act 2006 (c. 25)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2006/25/section/2/2">s. 2(2)</ref>
<ref href="http://www.legislation.gov.uk/id/ukpga/2006/25/section/2/3">(3)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/2006/2367">S.I. 2006/2367</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2006/2367/article/2">art. 2</ref>
</p>
</note>
<note class="commentary F" eId="key-2e752ac4670173740248799315a21d89">
<p>
S. 9(2) added (1.10.2006) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2006/25">Finance Act 2006 (c. 25)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2006/25/section/2/2">s. 2(2)</ref>
<ref href="http://www.legislation.gov.uk/id/ukpga/2006/25/section/2/3">(3)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/2006/2367">S.I. 2006/2367</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2006/2367/article/2">art. 2</ref>
</p>
</note>
<note class="commentary F" eId="key-dcf49f672ce8e5e88f77f3b0abcb908f">
<p>
Words in s. 7D(4) substituted (6.4.2008) by
<ref href="http://www.legislation.gov.uk/id/uksi/2008/954">Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2008 (S.I. 2008/954)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2008/954/article/1/1">arts. 1(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2008/954/article/5">5</ref>
(with
<ref href="http://www.legislation.gov.uk/id/uksi/2008/954/article/4">art. 4</ref>
)
</p>
</note>
<note class="commentary F" eId="key-19a363146a4ef5ff3080fcfc8c2f757b">
<p>
S. 7C(3) substituted for s. 7C(3)-(5) (1.4.2009) by
<ref href="http://www.legislation.gov.uk/id/uksi/2009/56">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2009/56/article/1/2">art. 1(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/93/2">Sch. 1 para. 93(2)</ref>
</p>
</note>
<note class="commentary F" eId="key-399af2a9095c9b2181026582875635b4">
<p>
Words in s. 4 heading substituted (1.1.2011) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2010/33">Finance (No. 3) Act 2010 (c. 33)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2010/33/section/23/1/b">s. 23(1)</ref>
<ref href="http://www.legislation.gov.uk/id/ukpga/2010/33/section/23/2">(2)</ref>
</p>
</note>
<note class="commentary F" eId="key-a9c5695ee61d8ffdee606ed50387348a">
<p>
Words in s. 4 substituted (1.1.2011) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2010/33">Finance (No. 3) Act 2010 (c. 33)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2010/33/section/23/1/b">s. 23(1)(b)</ref>
<ref href="http://www.legislation.gov.uk/id/ukpga/2010/33/section/23/2">(2)</ref>
</p>
</note>
<note class="commentary F" eId="key-4939cdbb9fa070daadbf2a5076954b93">
<p>
Words in s. 4 substituted (1.1.2011) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2010/33">Finance (No. 3) Act 2010 (c. 33)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2010/33/section/23/1/a">s. 23(1)(a)</ref>
<ref href="http://www.legislation.gov.uk/id/ukpga/2010/33/section/23/2">(2)</ref>
</p>
</note>
<note class="commentary F" eId="key-8fe22cd0cd8b4bb52e1edb12aeaf86db">
<p>
S. 1(1A) inserted (1.1.2014) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2013/29">Finance Act 2013 (c. 29)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2013/29/section/182/3">s. 182(3)</ref>
<ref href="http://www.legislation.gov.uk/id/ukpga/2013/29/section/182/6">(6)</ref>
</p>
</note>
<note class="commentary F" eId="key-101ef5e9304b5669ee67dc3840e8e048">
<p>
Words in s. 1(1) omitted (1.1.2014) by virtue of
<ref href="http://www.legislation.gov.uk/id/ukpga/2013/29">Finance Act 2013 (c. 29)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2013/29/section/182/2">s. 182(2)</ref>
<ref href="http://www.legislation.gov.uk/id/ukpga/2013/29/section/182/6">(6)</ref>
</p>
</note>
<note class="commentary F" eId="key-6108a6a18cdcab128b25421bb2ec7052">
<p>
Words in s. 1(3) omitted (1.1.2014) by virtue of
<ref href="http://www.legislation.gov.uk/id/ukpga/2013/29">Finance Act 2013 (c. 29)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2013/29/section/182/4">s. 182(4)</ref>
<ref href="http://www.legislation.gov.uk/id/ukpga/2013/29/section/182/6">(6)</ref>
</p>
</note>
<note class="commentary F" eId="key-34cb6e1c8040112a3b721522d3bdba09">
<p>
S. 1(6) omitted (1.1.2014) by virtue of
<ref href="http://www.legislation.gov.uk/id/ukpga/2013/29">Finance Act 2013 (c. 29)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2013/29/section/182/5">s. 182(5)</ref>
<ref href="http://www.legislation.gov.uk/id/ukpga/2013/29/section/182/6">(6)</ref>
</p>
</note>
<note class="commentary F" eId="key-514a54feaed0c4904892c6349abbe433">
<p>
Ss. 6A, 6B inserted (26.3.2015) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2015/11">Finance Act 2015 (c. 11)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2015/11/section/56">s. 56</ref>
</p>
</note>
<note class="commentary F" eId="key-d4633e07869eb90c4e5b7b6c0fa14ea0">
<p>
S. 9(1A) inserted (6.12.2016) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2016/24">Finance Act 2016 (c. 24)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2016/24/section/179/2/b">s. 179(2)(b)</ref>
<ref href="http://www.legislation.gov.uk/id/ukpga/2016/24/section/179/5">(5)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/2016/1171">S.I. 2016/1171</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2016/1171/regulation/2/2">reg. 2(2)</ref>
</p>
</note>
<note class="commentary F" eId="key-2e87ef718ce4cc6387250ec0741549e3">
<p>
Words in s. 9(1) inserted (6.12.2016) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2016/24">Finance Act 2016 (c. 24)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2016/24/section/179/2/a">s. 179(2)(a)</ref>
<ref href="http://www.legislation.gov.uk/id/ukpga/2016/24/section/179/5">(5)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/2016/1171">S.I. 2016/1171</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2016/1171/regulation/2/2">reg. 2(2)</ref>
</p>
</note>
<note class="commentary C" eId="key-6b3576ac5327638d79bfe33d0f752d73">
<p>
S. 8L(1) excluded (1.1.2017) by
<ref href="http://www.legislation.gov.uk/id/uksi/2016/1172">The Raw Tobacco (Approval Scheme) Regulations 2016 (S.I. 2016/1172)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2016/1172/regulation/1/2">regs. 1(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2016/1172/regulation/17">17</ref>
</p>
</note>
<note class="commentary C" eId="key-22896affa29288be066fe9d202a1f74d">
<p>
S. 8L(1) excluded (1.1.2017) by
<ref href="http://www.legislation.gov.uk/id/uksi/2016/1172">The Raw Tobacco (Approval Scheme) Regulations 2016 (S.I. 2016/1172)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2016/1172/regulation/1/2">regs. 1(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2016/1172/regulation/18">18</ref>
</p>
</note>
<note class="commentary C" eId="key-bedf303876bb474ac36578878373c451">
<p>
S. 8L(1) excluded (1.1.2017) by
<ref href="http://www.legislation.gov.uk/id/uksi/2016/1172">The Raw Tobacco (Approval Scheme) Regulations 2016 (S.I. 2016/1172)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2016/1172/regulation/1/2">regs. 1(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2016/1172/regulation/19">19</ref>
</p>
</note>
<note class="commentary C" eId="key-d55bf0374c6d421a414a29cc8ece4065">
<p>
S. 8L(1) excluded (1.1.2017) by
<ref href="http://www.legislation.gov.uk/id/uksi/2016/1172">The Raw Tobacco (Approval Scheme) Regulations 2016 (S.I. 2016/1172)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2016/1172/regulation/1/2">regs. 1(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2016/1172/regulation/20/1">20(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2016/1172/regulation/20/2">(2)</ref>
</p>
</note>
<note class="commentary F" eId="key-6021d6b280a97a77509957f128f7b131">
<p>
Ss. 8K-8U inserted (6.12.2016 except for the insertion of s. 8L(1), 1.4.2017 in so far as not already in force) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2016/24">Finance Act 2016 (c. 24)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2016/24/section/179/1">s. 179(1)</ref>
<ref href="http://www.legislation.gov.uk/id/ukpga/2016/24/section/179/5">(5)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/2016/1171">S.I. 2016/1171</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2016/1171/regulation/2/2">reg. 2(2)</ref>
<ref href="http://www.legislation.gov.uk/id/uksi/2016/1171/regulation/2/3">(3)</ref>
</p>
</note>
<note class="commentary F" eId="key-26b2353f492672e2de2894a6f6c6bbcd">
<p>
Words in s. 6(5)(a) substituted (20.5.2017) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2017/10">Finance Act 2017 (c. 10)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2017/10/section/23/2">s. 23(2)</ref>
<ref href="http://www.legislation.gov.uk/id/ukpga/2017/10/section/23/4">(4)</ref>
</p>
</note>
<note class="commentary F" eId="key-50033fb2da38100823108e0cebf4a682">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/7/section/8V">S. 8V</ref>
inserted (16.11.2017) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2017/32">Finance (No. 2) Act 2017 (c. 32)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2017/32/section/47/1">s. 47(1)</ref>
</p>
</note>
<note class="commentary F" eId="key-586e2e8710af36b248f1cd2a0d4b8591">
<p>
Words in
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/7/section/9/1A">s. 9(1A)</ref>
substituted (16.11.2017) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2017/32">Finance (No. 2) Act 2017 (c. 32)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2017/32/section/47/2">s. 47(2)</ref>
</p>
</note>
<note class="commentary F" eId="key-b0557f215da94148df060ef12231fc30">
<p>
Words in s. 1(3) substituted (12.2.2019) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2019/1">Finance Act 2019 (c. 1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2019/1/section/57/3">s. 57(3)</ref>
</p>
</note>
<note class="commentary F" eId="key-0b34f38eb934461defc9d0d4741e6ed7">
<p>
S. 1(1)(f) and word inserted (1.7.2019) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2019/1">Finance Act 2019 (c. 1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2019/1/section/57/2/b">s. 57(2)(b)</ref>
<ref href="http://www.legislation.gov.uk/id/ukpga/2019/1/section/57/7">(7)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/2019/981">S.I. 2019/981</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2019/981/regulation/2">reg. 2</ref>
</p>
</note>
<note class="commentary F" eId="key-b0a2c1f7c75ae086a018cf9cf93bfd83">
<p>
Word in s. 1(1)(d) omitted (1.7.2019) by virtue of
<ref href="http://www.legislation.gov.uk/id/ukpga/2019/1">Finance Act 2019 (c. 1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2019/1/section/57/2/a">s. 57(2)(a)</ref>
<ref href="http://www.legislation.gov.uk/id/ukpga/2019/1/section/57/7">(7)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/2019/981">S.I. 2019/981</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2019/981/regulation/2">reg. 2</ref>
</p>
</note>
</notes>
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<dc:title>Tobacco Products Duty Act 1979</dc:title>
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<portionBody eId="body" period="#period21">
<section eId="section-1" period="#period21">
<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">tobacco products</term>
” means any of the following products, namely,—
</p>
</intro>
<paragraph eId="section-1-1-a">
<num>a</num>
<content>
<p>cigarettes;</p>
</content>
</paragraph>
<paragraph eId="section-1-1-b">
<num>b</num>
<content>
<p>cigars;</p>
</content>
</paragraph>
<paragraph eId="section-1-1-c">
<num>c</num>
<content>
<p>hand-rolling tobacco;</p>
</content>
</paragraph>
<paragraph eId="section-1-1-d">
<num>d</num>
<content>
<p>
other smoking tobacco;
<noteRef href="#key-b0a2c1f7c75ae086a018cf9cf93bfd83" marker="F55" class="commentary F"/>
...
</p>
</content>
</paragraph>
<paragraph eId="section-1-1-e">
<num>e</num>
<content>
<p>
chewing tobacco,
<ins class="key-0b34f38eb934461defc9d0d4741e6ed7-1566996268783 first">
<noteRef href="#key-0b34f38eb934461defc9d0d4741e6ed7" marker="F54" class="commentary attribute F"/>
and
</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-1-1-f">
<num>
<ins class="key-0b34f38eb934461defc9d0d4741e6ed7-1566996268783">f</ins>
</num>
<content>
<p>
<ins class="key-0b34f38eb934461defc9d0d4741e6ed7-1566996268783 last">tobacco for heating,</ins>
</p>
</content>
</paragraph>
<wrapUp>
<p>
which are manufactured wholly or partly from tobacco or any substance used as a substitute for tobacco
<noteRef href="#key-101ef5e9304b5669ee67dc3840e8e048" marker="F43" class="commentary F"/>
....
</p>
</wrapUp>
</subsection>
<subsection eId="section-1-1A">
<num>
<ins class="key-8fe22cd0cd8b4bb52e1edb12aeaf86db-1461937783632 first">
<noteRef href="#key-8fe22cd0cd8b4bb52e1edb12aeaf86db" marker="F42" class="commentary attribute F"/>
1A
</ins>
</num>
<intro>
<p>
<ins class="key-8fe22cd0cd8b4bb52e1edb12aeaf86db-1461937783632">But a product is not a tobacco product for the purposes of this Act if—</ins>
</p>
</intro>
<paragraph eId="section-1-1A-a">
<num>
<ins class="key-8fe22cd0cd8b4bb52e1edb12aeaf86db-1461937783632">a</ins>
</num>
<content>
<p>
<ins class="key-8fe22cd0cd8b4bb52e1edb12aeaf86db-1461937783632">the product does not contain any tobacco, and</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-1-1A-b">
<num>
<ins class="key-8fe22cd0cd8b4bb52e1edb12aeaf86db-1461937783632">b</ins>
</num>
<intro>
<p>
<ins class="key-8fe22cd0cd8b4bb52e1edb12aeaf86db-1461937783632">the Commissioners are satisfied that—</ins>
</p>
</intro>
<subparagraph eId="section-1-1A-b-i">
<num>
<ins class="key-8fe22cd0cd8b4bb52e1edb12aeaf86db-1461937783632">i</ins>
</num>
<content>
<p>
<ins class="key-8fe22cd0cd8b4bb52e1edb12aeaf86db-1461937783632">the product is of a description that is used for medical purposes, and</ins>
</p>
</content>
</subparagraph>
<subparagraph eId="section-1-1A-b-ii">
<num>
<ins class="key-8fe22cd0cd8b4bb52e1edb12aeaf86db-1461937783632">ii</ins>
</num>
<content>
<p>
<ins class="key-8fe22cd0cd8b4bb52e1edb12aeaf86db-1461937783632 last">the product is intended to be used exclusively for such purposes.</ins>
</p>
</content>
</subparagraph>
</paragraph>
</subsection>
<subsection eId="section-1-2">
<num>
<noteRef href="#key-b28c2fd954a4f380c9bf46cfbf592993" marker="F31" class="commentary F"/>
2
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-1-2A">
<num>
<noteRef href="#key-b28c2fd954a4f380c9bf46cfbf592993" marker="F31" class="commentary F"/>
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
<ins class="substitution key-b0557f215da94148df060ef12231fc30-1554993318714 first last">
<noteRef href="#key-b0557f215da94148df060ef12231fc30" marker="F53" class="commentary attribute F"/>
, chewing tobacco and tobacco for heating
</ins>
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
<noteRef href="#key-6108a6a18cdcab128b25421bb2ec7052" marker="F44" class="commentary F"/>
... ; and any such order may amend or repeal subsection (2)
<ins class="d30p139 first last">
<noteRef href="#c74936" marker="F1" class="commentary attribute F"/>
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>
<noteRef href="#key-34cb6e1c8040112a3b721522d3bdba09" marker="F45" class="commentary F"/>
6
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
</section>
<section eId="section-2" period="#period5">
<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" marker="F2" class="commentary F"/>
, in the Table in Schedule 1 to this Act.
</p>
</content>
</subsection>
<subsection eId="section-2-2" period="#period1">
<num>
<noteRef href="#c74940" marker="C1" class="commentary C"/>
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="d30p190 first">
<noteRef href="#c74941" marker="F3" class="commentary attribute F"/>
that —
</ins>
</p>
</intro>
<paragraph eId="section-2-2-a">
<num>
<ins class="d30p190">a</ins>
</num>
<intro>
<p>
<ins class="d30p190">the products in question have been—</ins>
</p>
</intro>
<subparagraph eId="section-2-2-a-i">
<num>
<ins class="d30p190">i</ins>
</num>
<content>
<p>
<ins class="d30p190">exported or shipped as stores, or</ins>
</p>
</content>
</subparagraph>
<subparagraph eId="section-2-2-a-ii">
<num>
<ins class="d30p190">ii</ins>
</num>
<content>
<p>
<ins class="d30p190">used solely for the purposes of research or experiment; and</ins>
</p>
</content>
</subparagraph>
</paragraph>
<paragraph eId="section-2-2-b">
<num>
<ins class="d30p190">b</ins>
</num>
<content>
<p>
<ins class="d30p190 last">any fiscal marks carried by the products have been obliterated;</ins>
</p>
</content>
</paragraph>
<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" period="#period7">
<num>3</num>
<heading>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<noteRef href="#c74942" marker="F4" class="commentary F"/>
</heading>
<content>
<p/>
</content>
</section>
<section eId="section-4" period="#period13">
<num>4</num>
<heading>
Calculation of duty in case of cigarettes more than
<ins class="substitution key-399af2a9095c9b2181026582875635b4-1461932574931 first last">
<noteRef href="#key-399af2a9095c9b2181026582875635b4" marker="F39" class="commentary attribute F"/>
8 cm.
</ins>
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" marker="F5" class="commentary F"/>
any cigarette more
<ins class="substitution key-4939cdbb9fa070daadbf2a5076954b93-1461932721469 first last">
<noteRef href="#key-4939cdbb9fa070daadbf2a5076954b93" marker="F41" class="commentary attribute F"/>
than 8 cm.
</ins>
long (excluding any filter or mouthpiece) shall be treated as if
<ins class="substitution key-a9c5695ee61d8ffdee606ed50387348a-1461932664201 first last">
<noteRef href="#key-a9c5695ee61d8ffdee606ed50387348a" marker="F40" class="commentary attribute F"/>
the first 8 cm. of it, each 3 cm. portion of the remainder of it (if any) and the remaining portion of it (if any)
</ins>
were a separate cigarette.
</p>
</content>
</section>
<section eId="section-5" period="#period8">
<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="d30p255 first">
<noteRef href="#c74951" marker="F6" class="commentary attribute F"/>
shall be taken to be—
</ins>
</p>
</intro>
<paragraph eId="section-5-1-a">
<num>
<ins class="d30p255">a</ins>
</num>
<intro>
<p>
<ins class="d30p255">the higher of—</ins>
</p>
</intro>
<subparagraph eId="section-5-1-a-i">
<num>
<ins class="d30p255">i</ins>
</num>
<content>
<p>
<ins class="d30p255">the recommended price for the sale by retail at that time in the United Kingdom of cigarettes of that description, and</ins>
</p>
</content>
</subparagraph>
<subparagraph eId="section-5-1-a-ii">
<num>
<ins class="d30p255">ii</ins>
</num>
<content>
<p>
<ins class="d30p255">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>
</subparagraph>
<wrapUp>
<p>
<ins class="d30p255">or</ins>
</p>
</wrapUp>
</paragraph>
<paragraph eId="section-5-1-b">
<num>
<ins class="d30p255">b</ins>
</num>
<content>
<p>
<ins class="d30p255 last">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>
</paragraph>
</subsection>
<subsection eId="section-5-1A">
<num>
<ins class="d30p284 first">
<noteRef href="#c74952" marker="F7" class="commentary attribute F"/>
1A
</ins>
</num>
<intro>
<p>
<ins class="d30p284"> In subsection (1) above “ </ins>
<term refersTo="#term-recommended-price">
<ins class="d30p284">recommended price</ins>
</term>
<ins class="d30p284"> ”— </ins>
</p>
</intro>
<paragraph eId="section-5-1A-a">
<num>
<ins class="d30p284">a</ins>
</num>
<content>
<p>
<ins class="d30p284">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>
</paragraph>
<paragraph eId="section-5-1A-b">
<num>
<ins class="d30p284">b</ins>
</num>
<content>
<p>
<ins class="d30p284 last">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>
</paragraph>
</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="d30p319 first last">
<noteRef href="#c74953" marker="F8" class="commentary attribute F"/>
paragraph (b) of subsection (1)
</ins>
above—
</p>
</intro>
<paragraph 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>
</paragraph>
<paragraph 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>
</paragraph>
</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="d30p341 first last">
<noteRef href="#c74954" marker="F9" class="commentary attribute F"/>
subsection (1)(b)
</ins>
above to be referred to the arbitration of a referee appointed
<ins class="substitution key-9a2dd6d23fd30a1433c3fbb217a615f4-1461812939107 first last">
<noteRef href="#key-9a2dd6d23fd30a1433c3fbb217a615f4" marker="F33" class="commentary attribute F"/>
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="key-8e8740b565a06a2d25d138cc62364806-1461812764625 first">
<noteRef href="#key-8e8740b565a06a2d25d138cc62364806" marker="F32" class="commentary attribute F"/>
7
</ins>
</num>
<content>
<p>
<ins class="key-8e8740b565a06a2d25d138cc62364806-1461812764625">The Lord Chancellor is to appoint the referee.</ins>
</p>
</content>
</subsection>
<subsection eId="section-5-8">
<num>
<ins class="key-8e8740b565a06a2d25d138cc62364806-1461812764625">8</ins>
</num>
<intro>
<p>
<ins class="key-8e8740b565a06a2d25d138cc62364806-1461812764625">The appointment is to be made only with the concurrence of—</ins>
</p>
</intro>
<paragraph eId="section-5-8-a">
<num>
<ins class="key-8e8740b565a06a2d25d138cc62364806-1461812764625">a</ins>
</num>
<content>
<p>
<ins class="key-8e8740b565a06a2d25d138cc62364806-1461812764625">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>
</paragraph>
<paragraph eId="section-5-8-b">
<num>
<ins class="key-8e8740b565a06a2d25d138cc62364806-1461812764625">b</ins>
</num>
<content>
<p>
<ins class="key-8e8740b565a06a2d25d138cc62364806-1461812764625">the Lord President of the Court of Session, if the determination was made in relation to Scotland; or</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-5-8-c">
<num>
<ins class="key-8e8740b565a06a2d25d138cc62364806-1461812764625">c</ins>
</num>
<content>
<p>
<ins class="key-8e8740b565a06a2d25d138cc62364806-1461812764625">the Lord Chief Justice of Northern Ireland, if the determination was made in relation to Northern Ireland.</ins>
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-5-9">
<num>
<ins class="key-8e8740b565a06a2d25d138cc62364806-1461812764625">9</ins>
</num>
<intro>
<p>
<ins class="key-8e8740b565a06a2d25d138cc62364806-1461812764625">None of the following may be appointed—</ins>
</p>
</intro>
<paragraph eId="section-5-9-a">
<num>
<ins class="key-8e8740b565a06a2d25d138cc62364806-1461812764625">a</ins>
</num>
<content>
<p>
<ins class="key-8e8740b565a06a2d25d138cc62364806-1461812764625">an official of any government department;</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-5-9-b">
<num>
<ins class="key-8e8740b565a06a2d25d138cc62364806-1461812764625">b</ins>
</num>
<content>
<p>
<ins class="key-8e8740b565a06a2d25d138cc62364806-1461812764625">an office holder in, or a member of the staff of, the Scottish Administration.</ins>
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-5-10">
<num>
<ins class="key-8e8740b565a06a2d25d138cc62364806-1461812764625">10</ins>
</num>
<content>
<p>
<ins class="key-8e8740b565a06a2d25d138cc62364806-1461812764625">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 class="key-8e8740b565a06a2d25d138cc62364806-1461812764625">11</ins>
</num>
<content>
<p>
<ins class="key-8e8740b565a06a2d25d138cc62364806-1461812764625">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 class="key-8e8740b565a06a2d25d138cc62364806-1461812764625">12</ins>
</num>
<intro>
<p>
<ins class="key-8e8740b565a06a2d25d138cc62364806-1461812764625">The Lord Chief Justice of Northern Ireland may nominate any of the following to exercise his functions under this section—</ins>
</p>
</intro>
<paragraph eId="section-5-12-a">
<num>
<ins class="key-8e8740b565a06a2d25d138cc62364806-1461812764625">a</ins>
</num>
<content>
<p>
<ins class="key-8e8740b565a06a2d25d138cc62364806-1461812764625">the holder of one of the offices listed in Schedule 1 to the Justice (Northern Ireland) Act 2002;</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-5-12-b">
<num>
<ins class="key-8e8740b565a06a2d25d138cc62364806-1461812764625">b</ins>
</num>
<content>
<p>
<ins class="key-8e8740b565a06a2d25d138cc62364806-1461812764625 last">a Lord Justice of Appeal (as defined in section 88 of that Act).</ins>
</p>
</content>
</paragraph>
</subsection>
</section>
<section eId="section-6" period="#period18">
<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>
<paragraph eId="section-6-5-a">
<num>a</num>
<content>
<p>
the percentage and
<ins class="substitution key-26b2353f492672e2de2894a6f6c6bbcd-1502232951745 first last">
<noteRef href="#key-26b2353f492672e2de2894a6f6c6bbcd" marker="F50" class="commentary attribute F"/>
each amount
</ins>
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" marker="F10" class="commentary F"/>
. . .
</p>
</content>
</paragraph>
<paragraph eId="section-6-5-b">
<num>b</num>
<content>
<p>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<noteRef href="#c74956" marker="F10" class="commentary F"/>
</p>
</content>
</paragraph>
</subsection>
</section>
<section eId="section-6A" period="#period15">
<num>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">6A</ins>
</num>
<heading>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993 first">
<noteRef href="#key-514a54feaed0c4904892c6349abbe433" marker="F46" class="commentary attribute F"/>
Anti-forestalling notices in connection with anticipated alteration of rate of duty
</ins>
</heading>
<subsection eId="section-6A-1">
<num>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">1</ins>
</num>
<content>
<p>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">If the Commissioners consider that an alteration to a rate of duty charged under section 2 on tobacco products may be made (whether under section 6 or otherwise), they may publish a notice under this section (an “anti-forestalling notice”).</ins>
</p>
</content>
</subsection>
<subsection eId="section-6A-2">
<num>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">2</ins>
</num>
<intro>
<p>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">An anti-forestalling notice—</ins>
</p>
</intro>
<paragraph eId="section-6A-2-a">
<num>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">a</ins>
</num>
<content>
<p>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">must specify a period of up to 3 months (“the controlled period”),</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-6A-2-b">
<num>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">b</ins>
</num>
<content>
<p>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">may impose such restrictions (“anti-forestalling restrictions”), as to the quantities of the tobacco products that may during the controlled period be removed for home use, as the Commissioners consider to be reasonable for the purpose of protecting the public revenue,</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-6A-2-c">
<num>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">c</ins>
</num>
<content>
<p>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">may make provision for, and in connection with, the controlled period coming to an end early (including provision modifying an anti-forestalling restriction in such circumstances),</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-6A-2-d">
<num>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">d</ins>
</num>
<content>
<p>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">may make provision for the removal of tobacco products for home use to be disregarded for the purposes of one or more anti-forestalling restrictions in certain circumstances, and</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-6A-2-e">
<num>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">e</ins>
</num>
<content>
<p>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">may make different provision for different cases.</ins>
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-6A-3">
<num>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">3</ins>
</num>
<intro>
<p>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">The anti-forestalling restrictions that may be imposed include, in particular—</ins>
</p>
</intro>
<paragraph eId="section-6A-3-a">
<num>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">a</ins>
</num>
<content>
<p>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">restrictions as to the total quantity of the tobacco products, or of the tobacco products of a particular description, that may, during the controlled period, be removed for home use, and</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-6A-3-b">
<num>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">b</ins>
</num>
<content>
<p>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">restrictions as to the quantity of the tobacco products, or the tobacco products of a particular description, that may be removed for home use during any month, or any period of two weeks, in the controlled period.</ins>
</p>
</content>
</paragraph>
<wrapUp>
<p>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">This is subject to subsections (4) and (5).</ins>
</p>
</wrapUp>
</subsection>
<subsection eId="section-6A-4">
<num>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">4</ins>
</num>
<content>
<p>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">An anti-forestalling notice may not restrict a person, during the controlled period, to removing for home use a total quantity of the tobacco products, or of the tobacco products of a particular description, that is less than 80% of—</ins>
</p>
<foreign/>
<blockContainer class="where">
<p>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">where—</ins>
</p>
<blockContainer class="BlockText">
<p>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">TPY is the total quantity of the tobacco products, or (as the case may be) of the tobacco products of a particular description, removed for home use by the person in the period of 12 months ending with the third month before the month in which the controlled period begins, and</ins>
</p>
</blockContainer>
<blockContainer class="BlockText">
<p>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">DCP is the number of days in the controlled period.</ins>
</p>
</blockContainer>
</blockContainer>
</content>
</subsection>
<subsection eId="section-6A-5">
<num>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">5</ins>
</num>
<content>
<p>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">An anti-forestalling notice may not restrict a person, in any month of the controlled period, to removing for home use less than 30% of the total quantity of the tobacco products, or of the tobacco products of a particular description, that could, under the anti-forestalling restrictions imposed by the notice, be removed for home use during the whole controlled period.</ins>
</p>
</content>
</subsection>
<subsection eId="section-6A-6">
<num>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">6</ins>
</num>
<intro>
<p>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">If, before the end of the controlled period, it appears to the Commissioners that the rate of duty—</ins>
</p>
</intro>
<paragraph eId="section-6A-6-a">
<num>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">a</ins>
</num>
<content>
<p>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">will not be altered during the controlled period, but</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-6A-6-b">
<num>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">b</ins>
</num>
<content>
<p>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">may be altered within a month of the end of the controlled period,</ins>
</p>
</content>
</paragraph>
<wrapUp>
<p>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">the Commissioners may publish an extension notice.</ins>
</p>
</wrapUp>
</subsection>
<subsection eId="section-6A-7">
<num>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">7</ins>
</num>
<intro>
<p>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">An extension notice may—</ins>
</p>
</intro>
<paragraph eId="section-6A-7-a">
<num>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">a</ins>
</num>
<content>
<p>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">extend the controlled period by up to one month, and</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-6A-7-b">
<num>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">b</ins>
</num>
<content>
<p>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">in accordance with subsections (2) to (5), make such other modifications of the anti-forestalling notice as the Commissioners think appropriate in consequence of the extension.</ins>
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-6A-8">
<num>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">8</ins>
</num>
<intro>
<p>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">The Commissioners may vary or revoke an anti-forestalling notice—</ins>
</p>
</intro>
<paragraph eId="section-6A-8-a">
<num>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">a</ins>
</num>
<content>
<p>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">as it applies generally, or</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-6A-8-b">
<num>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">b</ins>
</num>
<content>
<p>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">if the Commissioners consider that exceptional circumstances justify doing so, in relation to a particular person.</ins>
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-6A-9">
<num>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">9</ins>
</num>
<intro>
<p>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">This section does not affect the Commissioners' powers—</ins>
</p>
</intro>
<paragraph eId="section-6A-9-a">
<num>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">a</ins>
</num>
<content>
<p>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">under section 128 of the Customs and Excise Management Act 1979 (restriction of delivery of goods), or</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-6A-9-b">
<num>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">b</ins>
</num>
<content>
<p>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">to make regulations under section 7 of this Act in relation to periods specified under that section of that Act.</ins>
</p>
</content>
</paragraph>
</subsection>
</section>
<section eId="section-6B" period="#period14">
<num>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">6B</ins>
</num>
<heading>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">Anti-forestalling notices: sanctions</ins>
</heading>
<subsection eId="section-6B-1">
<num>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">1</ins>
</num>
<content>
<p>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">This section applies if a person fails to comply with an anti-forestalling notice published under section 6A by, on one or more occasions, removing tobacco products for home use during the controlled period in contravention of an anti-forestalling restriction.</ins>
</p>
</content>
</subsection>
<subsection eId="section-6B-2">
<num>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">2</ins>
</num>
<content>
<p>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">The failure to comply attracts a penalty under section 9 of the Finance Act 1994 (civil penalties) of an amount determined in accordance with subsection (3) (rather than that section).</ins>
</p>
</content>
</subsection>
<subsection eId="section-6B-3">
<num>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">3</ins>
</num>
<intro>
<p>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">The person is liable to a penalty of—</ins>
</p>
</intro>
<paragraph eId="section-6B-3-a">
<num>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">a</ins>
</num>
<content>
<p>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">if the person has given an admission notice, 150% of the lost duty, and</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-6B-3-b">
<num>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">b</ins>
</num>
<content>
<p>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">otherwise, 200% of the lost duty.</ins>
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-6B-4">
<num>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">4</ins>
</num>
<intro>
<p>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">An “admission notice” is a notice—</ins>
</p>
</intro>
<paragraph eId="section-6B-4-a">
<num>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">a</ins>
</num>
<intro>
<p>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">in which the person admits that the person—</ins>
</p>
</intro>
<subparagraph eId="section-6B-4-a-i">
<num>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">i</ins>
</num>
<content>
<p>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">has failed to comply with the anti-forestalling notice, and</ins>
</p>
</content>
</subparagraph>
<subparagraph eId="section-6B-4-a-ii">
<num>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">ii</ins>
</num>
<content>
<p>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">is liable to a penalty determined in accordance with subsection (3), and</ins>
</p>
</content>
</subparagraph>
</paragraph>
<paragraph eId="section-6B-4-b">
<num>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">b</ins>
</num>
<content>
<p>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">that is in such form, and that provides such information, as the Commissioners may specify.</ins>
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-6B-5">
<num>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">5</ins>
</num>
<content>
<p>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">An admission notice cannot be given if, at any time in the period of 3 years ending with the day before the controlled period, the person has given an admission notice in relation to a failure to comply with another anti-forestalling notice.</ins>
</p>
</content>
</subsection>
<subsection eId="section-6B-6">
<num>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">6</ins>
</num>
<intro>
<p>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">An admission notice cannot be given—</ins>
</p>
</intro>
<paragraph eId="section-6B-6-a">
<num>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">a</ins>
</num>
<content>
<p>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">at a time when the person has reason to believe that Her Majesty's Revenue and Customs have discovered, or are about to discover, that the person has failed to comply with the anti-forestalling notice, or</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-6B-6-b">
<num>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">b</ins>
</num>
<content>
<p>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">after the end of the controlled period.</ins>
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-6B-7">
<num>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">7</ins>
</num>
<content>
<p>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">The “lost duty” is the amount (if any) by which the duty that would have been charged under section 2 on the excess tobacco products if they had, immediately after the end of the controlled period, been removed for home use exceeds the duty that was charged under that section on those tobacco products.</ins>
</p>
</content>
</subsection>
<subsection eId="section-6B-8">
<num>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">8</ins>
</num>
<content>
<p>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">The “excess tobacco products” are the tobacco products mentioned in subsection (1) that the person removed, for home use, in contravention of an anti-forestalling restriction.</ins>
</p>
</content>
</subsection>
<subsection eId="section-6B-9">
<num>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993">9</ins>
</num>
<content>
<p>
<ins class="key-514a54feaed0c4904892c6349abbe433-1500039863993 last">See section 6A for the meaning of “anti-forestalling notice”, “anti-forestalling restriction” and “controlled period”.</ins>
</p>
</content>
</subsection>
</section>
<section eId="section-7" period="#period6">
<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>
<paragraph 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>
</paragraph>
<paragraph eId="section-7-1-aa">
<num>
<ins class="d30p436 first">
<noteRef href="#c74960" marker="F11" class="commentary attribute F"/>
aa
</ins>
</num>
<content>
<p>
<ins class="d30p436 last">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>
</paragraph>
<paragraph 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="d30p450 first last">
<noteRef href="#c74961" marker="F12" class="commentary attribute F"/>
storage and
</ins>
treatment in and removal from, premises so registered;
</p>
</content>
</paragraph>
<paragraph eId="section-7-1-ba">
<num>
<ins class="d30p454 first">
<noteRef href="#c74962" marker="F13" class="commentary attribute F"/>
ba
</ins>
</num>
<content>
<p>
<ins class="d30p454 last">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>
</paragraph>
<paragraph eId="section-7-1-c">
<num>c</num>
<intro>
<p>for the registration of premises where—</p>
</intro>
<subparagraph eId="section-7-1-c-i">
<num>
<noteRef href="#c74963" marker="F14" class="commentary F"/>
i
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subparagraph>
<subparagraph 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>
</subparagraph>
<subparagraph eId="section-7-1-c-iii">
<num>iii</num>
<content>
<p>refuse from the manufacture of tobacco products is stored or treated,</p>
</content>
</subparagraph>
<wrapUp>
<p>and for regulating the storage and treatment in, and removal from, premises so registered of such materials and refuse;</p>
</wrapUp>
</paragraph>
<paragraph eId="section-7-1-d">
<num>d</num>
<content>
<p>
for requiring the keeping and preservation of such records,
<ins class="d30p495 first last">
<noteRef href="#c74964" marker="F15" class="commentary attribute F"/>
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>
</paragraph>
<paragraph eId="section-7-1-e">
<num>e</num>
<content>
<p>for the inspection of goods, documents and premises.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-7-1A">
<num>
<ins class="d30p506 first">
<noteRef href="#c74965" marker="F16" class="commentary attribute F"/>
1A
</ins>
</num>
<intro>
<p>
<ins class="d30p506">Regulations under subsection (1) above may, in particular, include provision—</ins>
</p>
</intro>
<paragraph eId="section-7-1A-a">
<num>
<ins class="d30p506">a</ins>
</num>
<content>
<p>
<ins class="d30p506">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>
</paragraph>
<paragraph eId="section-7-1A-b">
<num>
<ins class="d30p506">b</ins>
</num>
<content>
<p>
<ins class="d30p506 last">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>
</paragraph>
</subsection>
<subsection eId="section-7-2" period="#period6">
<num>
<noteRef href="#c471921" marker="C2" class="commentary C"/>
<noteRef href="#key-28e8c4ec9e27a0e6fd385f878fac7e40" marker="C3" class="commentary C"/>
2
</num>
<content>
<p>
If any person fails to comply with any regulation made under subsection (1) above
<ins class="d30p533 first last">
<noteRef href="#c74966" marker="F17" class="commentary attribute F"/>
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" period="#period10">
<num>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">7A</ins>
</num>
<heading>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305 first">
<noteRef href="#key-065ea287c0367a24ae8e9a07d30c534b" marker="F34" class="commentary attribute F"/>
Duty not to facilitate smuggling
</ins>
</heading>
<subsection eId="section-7A-1">
<num>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">1</ins>
</num>
<intro>
<p>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">A manufacturer of cigarettes or hand-rolling tobacco shall so far as is reasonably practicable avoid—</ins>
</p>
</intro>
<paragraph eId="section-7A-1-a">
<num>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">a</ins>
</num>
<content>
<p>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">supplying cigarettes or hand-rolling tobacco to persons who are likely to smuggle them into the United Kingdom,</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-7A-1-b">
<num>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">b</ins>
</num>
<content>
<p>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">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>
</paragraph>
<paragraph eId="section-7A-1-c">
<num>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">c</ins>
</num>
<content>
<p>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">otherwise facilitating the smuggling into the United Kingdom of cigarettes or hand-rolling tobacco.</ins>
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-7A-2">
<num>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">2</ins>
</num>
<intro>
<p>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">In particular, a manufacturer—</ins>
</p>
</intro>
<paragraph eId="section-7A-2-a">
<num>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">a</ins>
</num>
<content>
<p>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">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>
</paragraph>
<paragraph eId="section-7A-2-b">
<num>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">b</ins>
</num>
<content>
<p>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">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>
</paragraph>
<paragraph eId="section-7A-2-c">
<num>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">c</ins>
</num>
<content>
<p>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">shall provide a copy of the policy to the Commissioners on request.</ins>
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-7A-3">
<num>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">3</ins>
</num>
<intro>
<p>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">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>
<paragraph eId="section-7A-3-a">
<num>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">a</ins>
</num>
<content>
<p>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">chargeable under section 2, and</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-7A-3-b">
<num>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">b</ins>
</num>
<content>
<p>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">payable by virtue of section 1(1) of the Finance (</ins>
<abbr title="Number" xml:lang="">
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">No.</ins>
</abbr>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305"> 2) Act 1992 (c. 48) (power to fix excise duty point).</ins>
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-7A-4">
<num>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">4</ins>
</num>
<intro>
<p>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">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>
<paragraph eId="section-7A-4-a">
<num>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">a</ins>
</num>
<content>
<p>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">products marketed under a specified brand name;</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-7A-4-b">
<num>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">b</ins>
</num>
<content>
<p>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">products supplied to persons carrying on business in or in relation to a specified country or place.</ins>
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-7A-5">
<num>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">5</ins>
</num>
<intro>
<p>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">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>
<paragraph eId="section-7A-5-a">
<num>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">a</ins>
</num>
<content>
<p>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">supply of products marketed under a brand name specified under subsection (4)(a);</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-7A-5-b">
<num>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">b</ins>
</num>
<content>
<p>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">supply to persons carrying on business in or in relation to a country or place specified under subsection (4)(b);</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-7A-5-c">
<num>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">c</ins>
</num>
<content>
<p>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">demand for cigarettes or hand-rolling tobacco in a country or place specified under subsection (4)(b).</ins>
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-7A-6">
<num>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">6</ins>
</num>
<content>
<p>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">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 class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">7</ins>
</num>
<intro>
<p>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">The Commissioners may make regulations—</ins>
</p>
</intro>
<paragraph eId="section-7A-7-a">
<num>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">a</ins>
</num>
<content>
<p>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">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>
</paragraph>
<paragraph eId="section-7A-7-b">
<num>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">b</ins>
</num>
<content>
<p>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">specifying the procedure for notification,</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-7A-7-c">
<num>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">c</ins>
</num>
<content>
<p>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">including provision about access to seized products for the purpose of determining who manufactured them, and</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-7A-7-d">
<num>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">d</ins>
</num>
<content>
<p>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">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>
</paragraph>
</subsection>
</section>
<section eId="section-7B" period="#period10">
<num>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">7B</ins>
</num>
<heading>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">Penalty for facilitating smuggling: initial notice</ins>
</heading>
<subsection eId="section-7B-1">
<num>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">1</ins>
</num>
<content>
<p>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">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 class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">2</ins>
</num>
<intro>
<p>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">In determining whether to give notice to a manufacturer under subsection (1) the Commissioners shall have regard to—</ins>
</p>
</intro>
<paragraph eId="section-7B-2-a">
<num>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">a</ins>
</num>
<content>
<p>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">the content of the manufacturer's policy under section 7A(2)(b),</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-7B-2-b">
<num>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">b</ins>
</num>
<content>
<p>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">compliance with that policy,</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-7B-2-c">
<num>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">c</ins>
</num>
<content>
<p>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">action taken pursuant to any notice under section 7A(4),</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-7B-2-d">
<num>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">d</ins>
</num>
<content>
<p>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">compliance by the manufacturer with any notice under section 7A(5),</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-7B-2-e">
<num>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">e</ins>
</num>
<content>
<p>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">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>
</paragraph>
<paragraph eId="section-7B-2-f">
<num>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">f</ins>
</num>
<content>
<p>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">compliance by the manufacturer with any requirement by virtue of section 7A(7)(d),</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-7B-2-g">
<num>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">g</ins>
</num>
<content>
<p>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">evidence about the level of demand for the manufacturer's products for consumption outside the United Kingdom, and</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-7B-2-h">
<num>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">h</ins>
</num>
<content>
<p>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">any other matter that they think relevant.</ins>
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-7B-3">
<num>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">3</ins>
</num>
<content>
<p>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">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 class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">4</ins>
</num>
<intro>
<p>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">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>
<paragraph eId="section-7B-4-a">
<num>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">a</ins>
</num>
<content>
<p>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">that they require payment of a penalty, or</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-7B-4-b">
<num>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">b</ins>
</num>
<content>
<p>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">that they do not require payment of a penalty.</ins>
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-7B-5">
<num>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">5</ins>
</num>
<intro>
<p>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">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>
<paragraph eId="section-7B-5-a">
<num>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">a</ins>
</num>
<content>
<p>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">any representations made by the manufacturer during that period in such form and manner as the Commissioners may direct, and</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-7B-5-b">
<num>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">b</ins>
</num>
<content>
<p>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">action taken by the manufacturer during that period.</ins>
</p>
</content>
</paragraph>
</subsection>
</section>
<section eId="section-7C" period="#period12">
<num>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">7C</ins>
</num>
<heading>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">Penalty for facilitating evasion: penalty notice</ins>
</heading>
<subsection eId="section-7C-1">
<num>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">1</ins>
</num>
<intro>
<p>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">A notice under section 7B(4)(a) (a “penalty notice”) must—</ins>
</p>
</intro>
<paragraph eId="section-7C-1-a">
<num>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">a</ins>
</num>
<content>
<p>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">specify the amount of the penalty which the manufacturer is required to pay, and</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-7C-1-b">
<num>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">b</ins>
</num>
<content>
<p>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">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>
</paragraph>
</subsection>
<subsection eId="section-7C-2">
<num>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">2</ins>
</num>
<intro>
<p>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">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>
<paragraph eId="section-7C-2-a">
<num>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">a</ins>
</num>
<content>
<p>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">the nature or extent of the manufacturer's failure to comply with the duty under section 7A(1),</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-7C-2-b">
<num>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">b</ins>
</num>
<content>
<p>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">action taken by the manufacturer to secure compliance with that duty,</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-7C-2-c">
<num>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">c</ins>
</num>
<content>
<p>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">the content of the manufacturer's policy under section 7A(2)(b),</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-7C-2-d">
<num>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">d</ins>
</num>
<content>
<p>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">compliance with that policy,</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-7C-2-e">
<num>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">e</ins>
</num>
<content>
<p>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">action taken pursuant to any notice under section 7A(4),</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-7C-2-f">
<num>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">f</ins>
</num>
<content>
<p>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">compliance by the manufacturer with any notice under section 7A(5),</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-7C-2-g">
<num>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">g</ins>
</num>
<content>
<p>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">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>
</paragraph>
<paragraph eId="section-7C-2-h">
<num>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">h</ins>
</num>
<content>
<p>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305"> the loss of revenue by way of duty under section 2, or </ins>
<abbr class="Acronym" title="Value Added Tax">
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">VAT</ins>
</abbr>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305"> , in respect of the products seized, and </ins>
</p>
</content>
</paragraph>
<paragraph eId="section-7C-2-i">
<num>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">i</ins>
</num>
<content>
<p>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">any other matter that they think relevant.</ins>
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-7C-3">
<num>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">
<ins class="substitution key-19a363146a4ef5ff3080fcfc8c2f757b-1461928867620 first">
<noteRef href="#key-19a363146a4ef5ff3080fcfc8c2f757b" marker="F38" class="commentary attribute F"/>
3
</ins>
</ins>
</num>
<content>
<p>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">
<ins class="substitution key-19a363146a4ef5ff3080fcfc8c2f757b-1461928867620 last">Sections 13A to 16 of the Finance Act 1994 apply to a decision to issue a penalty notice as they apply to the decisions mentioned in section 13A(2)(a) to (h) of that Act.</ins>
</ins>
</p>
</content>
</subsection>
</section>
<section eId="section-7D" period="#period11">
<num>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">7D</ins>
</num>
<heading>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">Sections 7A to 7C: supplemental</ins>
</heading>
<subsection eId="section-7D-1">
<num>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">1</ins>
</num>
<content>
<p>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">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 class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">2</ins>
</num>
<content>
<p>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">A penalty may be enforced as a debt due to the Commissioners.</ins>
</p>
</content>
</subsection>
<subsection eId="section-7D-3">
<num>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">3</ins>
</num>
<intro>
<p>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">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>
<paragraph eId="section-7D-3-a">
<num>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">a</ins>
</num>
<content>
<p>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">arranges to have cigarettes or hand-rolling tobacco manufactured, and</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-7D-3-b">
<num>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">b</ins>
</num>
<content>
<p>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">is wholly or partly responsible for the initial supply of the products after manufacture.</ins>
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-7D-4">
<num>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">4</ins>
</num>
<intro>
<p>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">Where a manufacturer is a parent undertaking or a subsidiary undertaking (within the meaning of </ins>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">
<ins class="substitution key-dcf49f672ce8e5e88f77f3b0abcb908f-1461815468756 first last">
<noteRef href="#key-dcf49f672ce8e5e88f77f3b0abcb908f" marker="F37" class="commentary attribute F"/>
section 1162 of the Companies Act 2006
</ins>
</ins>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">) the Commissioners may—</ins>
</p>
</intro>
<paragraph eId="section-7D-4-a">
<num>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">a</ins>
</num>
<content>
<p>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">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>
</paragraph>
<paragraph eId="section-7D-4-b">
<num>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">b</ins>
</num>
<intro>
<p>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">in particular, enforce a penalty imposed on the single undertaking as a debt owed by—</ins>
</p>
</intro>
<subparagraph eId="section-7D-4-b-i">
<num>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">i</ins>
</num>
<content>
<p>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">the single undertaking,</ins>
</p>
</content>
</subparagraph>
<subparagraph eId="section-7D-4-b-ii">
<num>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">ii</ins>
</num>
<content>
<p>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">the parent, or</ins>
</p>
</content>
</subparagraph>
<subparagraph eId="section-7D-4-b-iii">
<num>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">iii</ins>
</num>
<content>
<p>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">any of the subsidiaries.</ins>
</p>
</content>
</subparagraph>
</paragraph>
</subsection>
<subsection eId="section-7D-5">
<num>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">5</ins>
</num>
<intro>
<p>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">A notice or guidance under section 7A(4) to (6)—</ins>
</p>
</intro>
<paragraph eId="section-7D-5-a">
<num>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">a</ins>
</num>
<content>
<p>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">may be issued to manufacturers generally or to one or more manufacturers or classes of manufacturer,</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-7D-5-b">
<num>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">b</ins>
</num>
<content>
<p>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">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>
</paragraph>
<paragraph eId="section-7D-5-c">
<num>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">c</ins>
</num>
<content>
<p>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">may make provision generally or only in relation to specified cases or circumstances,</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-7D-5-d">
<num>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">d</ins>
</num>
<content>
<p>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">may make different provision in relation to different cases or circumstances, and</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-7D-5-e">
<num>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">e</ins>
</num>
<content>
<p>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">may be varied, replaced or revoked.</ins>
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-7D-6">
<num>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">6</ins>
</num>
<intro>
<p>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">The Treasury may by order—</ins>
</p>
</intro>
<paragraph eId="section-7D-6-a">
<num>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">a</ins>
</num>
<intro>
<p>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">amend the list in section 7B(2) or 7C(2) so as to—</ins>
</p>
</intro>
<subparagraph eId="section-7D-6-a-i">
<num>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">i</ins>
</num>
<content>
<p>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">add an entry,</ins>
</p>
</content>
</subparagraph>
<subparagraph eId="section-7D-6-a-ii">
<num>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">ii</ins>
</num>
<content>
<p>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">remove an entry, or</ins>
</p>
</content>
</subparagraph>
<subparagraph eId="section-7D-6-a-iii">
<num>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">iii</ins>
</num>
<content>
<p>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">amend an entry;</ins>
</p>
</content>
</subparagraph>
</paragraph>
<paragraph eId="section-7D-6-b">
<num>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">b</ins>
</num>
<content>
<p>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">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>
</paragraph>
</subsection>
<subsection eId="section-7D-7">
<num>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">7</ins>
</num>
<intro>
<p>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">An order under subsection (6)—</ins>
</p>
</intro>
<paragraph eId="section-7D-7-a">
<num>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">a</ins>
</num>
<content>
<p>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">may include transitional, consequential or incidental provision,</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-7D-7-b">
<num>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">b</ins>
</num>
<content>
<p>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">shall be made by statutory instrument,</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-7D-7-c">
<num>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">c</ins>
</num>
<content>
<p>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">shall be laid before the House of Commons, and</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-7D-7-d">
<num>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305">d</ins>
</num>
<content>
<p>
<ins class="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305 last">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>
</paragraph>
</subsection>
</section>
<section eId="section-8" period="#period3">
<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>
<paragraph 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>
</paragraph>
<paragraph 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>
</paragraph>
<wrapUp>
<p>
the Commissioners may
<ins class="d30p570 first last">
<noteRef href="#c74968" marker="F18" class="commentary attribute F"/>
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="d30p574 first last">
<noteRef href="#c74969" marker="F19" class="commentary attribute F"/>
, and they may notify him or his representative accordingly
</ins>
.
</p>
</wrapUp>
</subsection>
<subsection eId="section-8-3">
<num>
<noteRef href="#c74970" marker="F20" class="commentary F"/>
3
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
</section>
<section eId="section-8A" period="#period4">
<num>
<ins class="d30p591 first">
<noteRef href="#c1602179" marker="F21" class="commentary attribute F"/>
8A
</ins>
</num>
<heading> Fiscal marks: introductory.</heading>
<intro>
<p>
<ins class="d30p591">Fiscal marking applies to tobacco products that are—</ins>
</p>
</intro>
<paragraph eId="section-8A-a">
<num>
<ins class="d30p591">a</ins>
</num>
<content>
<p>
<ins class="d30p591">cigarettes, or</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-8A-b">
<num>
<ins class="d30p591">b</ins>
</num>
<content>
<p>
<ins class="d30p591 last">hand-rolling tobacco.</ins>
</p>
</content>
</paragraph>
</section>
<section eId="section-8B" period="#period4">
<num>
<ins class="d30p618 first">
<noteRef href="#c74972" marker="F22" class="commentary attribute F"/>
8B
</ins>
</num>
<heading> Power to alter range of products to which fiscal marking applies.</heading>
<subsection eId="section-8B-1">
<num>
<ins class="d30p618">1</ins>
</num>
<intro>
<p>
<ins class="d30p618">The Commissioners may by order made by statutory instrument amend section 8A above for the purpose of causing fiscal marking—</ins>
</p>
</intro>
<paragraph eId="section-8B-1-a">
<num>
<ins class="d30p618">a</ins>
</num>
<content>
<p>
<ins class="d30p618">to apply to any description of tobacco products to which it does not apply, or</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-8B-1-b">
<num>
<ins class="d30p618">b</ins>
</num>
<content>
<p>
<ins class="d30p618">to cease to apply to any description of tobacco products to which it does apply.</ins>
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-8B-2">
<num>
<ins class="d30p618">2</ins>
</num>
<content>
<p>
<ins class="d30p618">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 class="d30p618">3</ins>
</num>
<content>
<p>
<ins class="d30p618">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 class="d30p618">4</ins>
</num>
<intro>
<p>
<ins class="d30p618">A statutory instrument that—</ins>
</p>
</intro>
<paragraph eId="section-8B-4-a">
<num>
<ins class="d30p618">a</ins>
</num>
<content>
<p>
<ins class="d30p618">contains (whether alone or with other provisions) an order under subsection (1) above, and</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-8B-4-b">
<num>
<ins class="d30p618">b</ins>
</num>
<content>
<p>
<ins class="d30p618">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>
</paragraph>
<wrapUp>
<p>
<ins class="d30p618 last">shall be subject to annulment in pursuance of a resolution of either House of Parliament.</ins>
</p>
</wrapUp>
</subsection>
</section>
<section eId="section-8C" period="#period4">
<num>
<ins class="d30p682 first">
<noteRef href="#c74974" marker="F23" class="commentary attribute F"/>
8C
</ins>
</num>
<heading> Fiscal mark regulations.</heading>
<subsection eId="section-8C-1">
<num>
<ins class="d30p682">1</ins>
</num>
<intro>
<p>
<ins class="d30p682">The Commissioners may make provision by regulations—</ins>
</p>
</intro>
<paragraph eId="section-8C-1-a">
<num>
<ins class="d30p682">a</ins>
</num>
<content>
<p>
<ins class="d30p682">requiring the carrying of fiscal marks by tobacco products to which fiscal marking applies, and</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-8C-1-b">
<num>
<ins class="d30p682">b</ins>
</num>
<content>
<p>
<ins class="d30p682">as to such matters relating to fiscal marks as appear to the Commissioners to be necessary or expedient.</ins>
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-8C-2">
<num>
<ins class="d30p682">2</ins>
</num>
<intro>
<p>
<ins class="d30p682"> In this Act “ </ins>
<term refersTo="#term-fiscal-mark">
<ins class="d30p682">fiscal mark</ins>
</term>
<ins class="d30p682"> ” means a mark carried by tobacco products indicating all or any of the following— </ins>
</p>
</intro>
<paragraph eId="section-8C-2-a">
<num>
<ins class="d30p682">a</ins>
</num>
<content>
<p>
<ins class="d30p682">that excise duty has been paid on the products;</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-8C-2-b">
<num>
<ins class="d30p682">b</ins>
</num>
<content>
<p>
<ins class="d30p682">the rate at which excise duty was paid on the products;</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-8C-2-c">
<num>
<ins class="d30p682">c</ins>
</num>
<content>
<p>
<ins class="d30p682">the amount of excise duty paid on the products;</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-8C-2-d">
<num>
<ins class="d30p682">d</ins>
</num>
<content>
<p>
<ins class="d30p682">when excise duty was paid on the products;</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-8C-2-e">
<num>
<ins class="d30p682">e</ins>
</num>
<intro>
<p>
<ins class="d30p682">that sale of the products—</ins>
</p>
</intro>
<subparagraph eId="section-8C-2-e-i">
<num>
<ins class="d30p682">i</ins>
</num>
<content>
<p>
<ins class="d30p682">is only permissible on dates ascertainable from the mark;</ins>
</p>
</content>
</subparagraph>
<subparagraph eId="section-8C-2-e-ii">
<num>
<ins class="d30p682">ii</ins>
</num>
<content>
<p>
<ins class="d30p682">is not permissible after (or on or after) a date so ascertainable;</ins>
</p>
</content>
</subparagraph>
<subparagraph eId="section-8C-2-e-iii">
<num>
<ins class="d30p682">iii</ins>
</num>
<content>
<p>
<ins class="d30p682">is not permissible before (or before or on) a date so ascertainable.</ins>
</p>
</content>
</subparagraph>
</paragraph>
</subsection>
<subsection eId="section-8C-3">
<num>
<ins class="d30p682">3</ins>
</num>
<intro>
<p>
<ins class="d30p682">Regulations under this section may, in particular, make provision about—</ins>
</p>
</intro>
<paragraph eId="section-8C-3-a">
<num>
<ins class="d30p682">a</ins>
</num>
<content>
<p>
<ins class="d30p682">the contents of a fiscal mark;</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-8C-3-b">
<num>
<ins class="d30p682">b</ins>
</num>
<content>
<p>
<ins class="d30p682">the appearance of a fiscal mark;</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-8C-3-c">
<num>
<ins class="d30p682">c</ins>
</num>
<content>
<p>
<ins class="d30p682">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>
</paragraph>
<paragraph eId="section-8C-3-d">
<num>
<ins class="d30p682">d</ins>
</num>
<content>
<p>
<ins class="d30p682">the positioning of a fiscal mark on the packaging of any tobacco products;</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-8C-3-e">
<num>
<ins class="d30p682">e</ins>
</num>
<content>
<p>
<ins class="d30p682">when tobacco products are required to carry a fiscal mark.</ins>
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-8C-4">
<num>
<ins class="d30p682">4</ins>
</num>
<content>
<p>
<ins class="d30p682 last">Regulations under this section may make different provision for different cases.</ins>
</p>
</content>
</subsection>
</section>
<section eId="section-8D" period="#period4">
<num>
<ins class="d30p812 first">
<noteRef href="#c74976" marker="F24" class="commentary attribute F"/>
8D
</ins>
</num>
<heading> Fiscal marks: public notices.</heading>
<subsection eId="section-8D-1">
<num>
<ins class="d30p812">1</ins>
</num>
<content>
<p>
<ins class="d30p812">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 class="d30p812">2</ins>
</num>
<content>
<p>
<ins class="d30p812">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 class="d30p812">3</ins>
</num>
<content>
<p>
<ins class="d30p812 last">A notice under this section may make different provision for different cases.</ins>
</p>
</content>
</subsection>
</section>
<section eId="section-8E" period="#period4">
<num>
<ins class="d30p843 first">
<noteRef href="#c74978" marker="F25" class="commentary attribute F"/>
8E
</ins>
</num>
<heading> Failure to comply with fiscal mark regulations and public notices.</heading>
<subsection eId="section-8E-1">
<num>
<ins class="d30p843">1</ins>
</num>
<intro>
<p>
<ins class="d30p843">This section applies if a person fails to comply with any requirement imposed by or under—</ins>
</p>
</intro>
<paragraph eId="section-8E-1-a">
<num>
<ins class="d30p843">a</ins>
</num>
<content>
<p>
<ins class="d30p843">regulations made under section 8C above, or</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-8E-1-b">
<num>
<ins class="d30p843">b</ins>
</num>
<content>
<p>
<ins class="d30p843">a notice published under section 8D above.</ins>
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-8E-2">
<num>
<ins class="d30p843">2</ins>
</num>
<content>
<p>
<ins class="d30p843">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 class="d30p843">3</ins>
</num>
<content>
<p>
<ins class="d30p843">The person’s failure to comply shall attract a penalty under section 9 of the </ins>
<noteRef href="#c74979" marker="M1" class="commentary M"/>
<ins class="d30p843">Finance Act 1994 (civil penalties).</ins>
</p>
</content>
</subsection>
<subsection eId="section-8E-4">
<num>
<ins class="d30p843">4</ins>
</num>
<intro>
<p>
<ins class="d30p843">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 class="d30p843"> For this purpose “ </ins>
<term refersTo="#term-post-dating">
<ins class="d30p843">post-dating</ins>
</term>
<ins class="d30p843"> ” means that the products carry a fiscal mark (“ </ins>
<term refersTo="#term-the-later-period-mark">
<ins class="d30p843">the later period mark</ins>
</term>
<ins class="d30p843"> ”) that— </ins>
</p>
</intro>
<paragraph eId="section-8E-4-a">
<num>
<ins class="d30p843">a</ins>
</num>
<content>
<p>
<ins class="d30p843">is not one they are required to carry by virtue of this Act, and</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-8E-4-b">
<num>
<ins class="d30p843">b</ins>
</num>
<content>
<p>
<ins class="d30p843">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>
</paragraph>
</subsection>
<subsection eId="section-8E-5">
<num>
<ins class="d30p843">5</ins>
</num>
<content>
<p>
<ins class="d30p843">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="d30p843 last">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" period="#period4">
<num>
<ins class="d30p925 first">
<noteRef href="#c74981" marker="F26" class="commentary attribute F"/>
8F
</ins>
</num>
<heading> Sale of marked tobacco when not permitted: penalties.</heading>
<subsection eId="section-8F-1">
<num>
<ins class="d30p925">1</ins>
</num>
<intro>
<p>
<ins class="d30p925">This section applies if provision made by or under—</ins>
</p>
</intro>
<paragraph eId="section-8F-1-a">
<num>
<ins class="d30p925">a</ins>
</num>
<content>
<p>
<ins class="d30p925">regulations made under section 8C above, or</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-8F-1-b">
<num>
<ins class="d30p925">b</ins>
</num>
<content>
<p>
<ins class="d30p925">a notice published under section 8D above,</ins>
</p>
</content>
</paragraph>
<wrapUp>
<p>
<ins class="d30p925">provides for any tobacco products to carry a period of sale mark.</ins>
</p>
</wrapUp>
</subsection>
<subsection eId="section-8F-2">
<num>
<ins class="d30p925">2</ins>
</num>
<content>
<p>
<ins class="d30p925">In this section—</ins>
</p>
<blockList class="unordered">
<item>
<p>
<ins class="d30p925"></ins>
<term refersTo="#term-a-period-of-sale-mark">
<ins class="d30p925">a period of sale mark</ins>
</term>
<ins class="d30p925"> ” means a fiscal mark indicating any of the matters mentioned in subsection (2)(e) of section 8C above; and </ins>
</p>
</item>
<item>
<p>
<ins class="d30p925"></ins>
<term refersTo="#term-prohibited-time">
<ins class="d30p925">prohibited time</ins>
</term>
<ins class="d30p925"> ”, 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>
</item>
</blockList>
</content>
</subsection>
<subsection eId="section-8F-3">
<num>
<ins class="d30p925">3</ins>
</num>
<intro>
<p>
<ins class="d30p925">If—</ins>
</p>
</intro>
<paragraph eId="section-8F-3-a">
<num>
<ins class="d30p925">a</ins>
</num>
<content>
<p>
<ins class="d30p925">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>
</paragraph>
<paragraph eId="section-8F-3-b">
<num>
<ins class="d30p925">b</ins>
</num>
<content>
<p>
<ins class="d30p925">he so sells or exposes the products at a prohibited time,</ins>
</p>
</content>
</paragraph>
<wrapUp>
<p>
<ins class="d30p925">his so selling or exposing the products shall attract a penalty under section 9 of the </ins>
<noteRef href="#c74982" marker="M2" class="commentary M"/>
<ins class="d30p925 last">Finance Act 1994 (civil penalties) and the products are liable to forfeiture.</ins>
</p>
</wrapUp>
</subsection>
</section>
<section eId="section-8G" period="#period4">
<num>
<ins class="d30p1001 first">
<noteRef href="#c74984" marker="F27" class="commentary attribute F"/>
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 class="d30p1001">1</ins>
</num>
<content>
<p>
<ins class="d30p1001">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 class="d30p1001">2</ins>
</num>
<content>
<p>
<ins class="d30p1001"> For the purposes of this section “ </ins>
<term refersTo="#term-duty-paid-fiscal-mark">
<ins class="d30p1001">duty-paid fiscal mark</ins>
</term>
<ins class="d30p1001"> ” 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 class="d30p1001">3</ins>
</num>
<content>
<p>
<ins class="d30p1001"> For the purposes of this section a duty-paid fiscal mark carried by tobacco products of any description is “ </ins>
<term refersTo="#term-compliant">
<ins class="d30p1001">compliant</ins>
</term>
<ins class="d30p1001"> ” 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 class="d30p1001"> For this purpose “ </ins>
<term refersTo="#term-relevant-requirement">
<ins class="d30p1001">relevant requirement</ins>
</term>
<ins class="d30p1001"> ” 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 class="d30p1001">etc.</ins>
</abbr>
<ins class="d30p1001"> of fiscal marks). </ins>
</p>
</content>
</subsection>
<subsection eId="section-8G-4">
<num>
<ins class="d30p1001">4</ins>
</num>
<intro>
<p>
<ins class="d30p1001">If a person—</ins>
</p>
</intro>
<paragraph eId="section-8G-4-a">
<num>
<ins class="d30p1001">a</ins>
</num>
<content>
<p>
<ins class="d30p1001">is in possession of, transports or displays, or</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-8G-4-b">
<num>
<ins class="d30p1001">b</ins>
</num>
<content>
<p>
<ins class="d30p1001">sells, offers for sale or otherwise deals in,</ins>
</p>
</content>
</paragraph>
<wrapUp>
<p>
<ins class="d30p1001">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 class="d30p1001">5</ins>
</num>
<content>
<p>
<ins class="d30p1001">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 class="d30p1001">6</ins>
</num>
<content>
<p>
<ins class="d30p1001 last">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" period="#period4">
<num>
<ins class="d30p1076 first">
<noteRef href="#c74986" marker="F28" class="commentary attribute F"/>
8H
</ins>
</num>
<heading> Offences: use of premises for sale of unmarked tobacco.</heading>
<subsection eId="section-8H-1">
<num>
<ins class="d30p1076">1</ins>
</num>
<content>
<p>
<ins class="d30p1076">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 class="d30p1076"> In this section “ </ins>
<term refersTo="#term-unmarked-products">
<ins class="d30p1076">unmarked products</ins>
</term>
<ins class="d30p1076"> ” has the same meaning as in section 8G above. </ins>
</p>
</content>
</subsection>
<subsection eId="section-8H-2">
<num>
<ins class="d30p1076">2</ins>
</num>
<content>
<p>
<ins class="d30p1076">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 class="d30p1076"> For this purpose “ </ins>
<term refersTo="#term-duty-paid-fiscal-mark">
<ins class="d30p1076">duty-paid fiscal mark</ins>
</term>
<ins class="d30p1076"> ” has the same meaning as in section 8G above. </ins>
</p>
</content>
</subsection>
<subsection eId="section-8H-3">
<num>
<ins class="d30p1076">3</ins>
</num>
<content>
<p>
<ins class="d30p1076">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 class="d30p1076">4</ins>
</num>
<content>
<p>
<ins class="d30p1076">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 class="d30p1076">5</ins>
</num>
<content>
<p>
<ins class="d30p1076">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 class="d30p1076">6</ins>
</num>
<content>
<p>
<ins class="d30p1076">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 class="d30p1076">7</ins>
</num>
<content>
<p>
<ins class="d30p1076">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 class="d30p1076">8</ins>
</num>
<intro>
<p>
<ins class="d30p1076">For the purposes of this section a person is a manager of premises if he—</ins>
</p>
</intro>
<paragraph eId="section-8H-8-a">
<num>
<ins class="d30p1076">a</ins>
</num>
<content>
<p>
<ins class="d30p1076">is entitled to control their use,</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-8H-8-b">
<num>
<ins class="d30p1076">b</ins>
</num>
<content>
<p>
<ins class="d30p1076">is entrusted with their management, or</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-8H-8-c">
<num>
<ins class="d30p1076">c</ins>
</num>
<content>
<p>
<ins class="d30p1076 last">is in charge of them.</ins>
</p>
</content>
</paragraph>
</subsection>
</section>
<section eId="section-8J" period="#period4">
<num>
<ins class="d30p1167 first">
<noteRef href="#c74988" marker="F29" class="commentary attribute F"/>
8J
</ins>
</num>
<heading> Interfering with fiscal marks: penalties.</heading>
<subsection eId="section-8J-1">
<num>
<ins class="d30p1167">1</ins>
</num>
<intro>
<p>
<ins class="d30p1167">This section applies where a person—</ins>
</p>
</intro>
<paragraph eId="section-8J-1-a">
<num>
<ins class="d30p1167">a</ins>
</num>
<content>
<p>
<ins class="d30p1167">alters or overprints any fiscal mark carried by any tobacco products in compliance with any provision made under this Act, or</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-8J-1-b">
<num>
<ins class="d30p1167">b</ins>
</num>
<content>
<p>
<ins class="d30p1167">causes any such mark to be altered or overprinted.</ins>
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-8J-2">
<num>
<ins class="d30p1167">2</ins>
</num>
<content>
<p>
<ins class="d30p1167">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" marker="M3" class="commentary M"/>
<ins class="d30p1167">Finance Act 1994 (civil penalties).</ins>
</p>
</content>
</subsection>
<subsection eId="section-8J-3">
<num>
<ins class="d30p1167">3</ins>
</num>
<content>
<p>
<ins class="d30p1167">The products that carried the mark shall be liable to forfeiture.</ins>
</p>
</content>
</subsection>
<subsection eId="section-8J-4">
<num>
<ins class="d30p1167">4</ins>
</num>
<content>
<p>
<ins class="d30p1167">The penalty under subsection (2) above shall be calculated by reference to the duty currently charged on the products.</ins>
</p>
<p>
<ins class="d30p1167 last">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-8K" period="#period17">
<num>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">8K</ins>
</num>
<heading>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937 first">
<noteRef href="#key-6021d6b280a97a77509957f128f7b131" marker="F49" class="commentary attribute F"/>
Raw tobacco: definitions
</ins>
</heading>
<subsection eId="section-8K-1">
<num>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">1</ins>
</num>
<content>
<p>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">The following definitions apply for the purposes of sections 8L to 8U.</ins>
</p>
</content>
</subsection>
<subsection eId="section-8K-2">
<num>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">2</ins>
</num>
<intro>
<p>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937"></ins>
<term refersTo="#term-raw-tobacco">
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">Raw tobacco</ins>
</term>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">” means the leaves or any other part of a plant of the genus </ins>
<em>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">Nicotiana</ins>
</em>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937"> but does not include—</ins>
</p>
</intro>
<paragraph eId="section-8K-2-a">
<num>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">a</ins>
</num>
<content>
<p>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">any part of a living plant, or</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-8K-2-b">
<num>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">b</ins>
</num>
<content>
<p>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">a tobacco product.</ins>
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-8K-3">
<num>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">3</ins>
</num>
<content>
<p>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937"></ins>
<term refersTo="#term-controlled-activity">
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">Controlled activity</ins>
</term>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">” means any activity involving raw tobacco.</ins>
</p>
</content>
</subsection>
</section>
<section eId="section-8L" period="#period17">
<num>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">8L</ins>
</num>
<heading>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">Raw tobacco: requirement for approval</ins>
</heading>
<subsection eId="section-8L-1" period="#period16">
<num>
<noteRef href="#key-22896affa29288be066fe9d202a1f74d" marker="C5" class="commentary C"/>
<noteRef href="#key-d55bf0374c6d421a414a29cc8ece4065" marker="C7" class="commentary C"/>
<noteRef href="#key-6b3576ac5327638d79bfe33d0f752d73" marker="C4" class="commentary C"/>
<noteRef href="#key-bedf303876bb474ac36578878373c451" marker="C6" class="commentary C"/>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">1</ins>
</num>
<content>
<p>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">A person may not carry on a controlled activity otherwise than in accordance with an approval given by the Commissioners under this section.</ins>
</p>
</content>
</subsection>
<subsection eId="section-8L-2">
<num>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">2</ins>
</num>
<intro>
<p>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">The Commissioners may approve a person to carry on a controlled activity only if satisfied that—</ins>
</p>
</intro>
<paragraph eId="section-8L-2-a">
<num>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">a</ins>
</num>
<content>
<p>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">the person is a fit and proper person to carry on the activity, and</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-8L-2-b">
<num>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">b</ins>
</num>
<content>
<p>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">the activity will not be carried on for the purpose of, or with a view to, the fraudulent evasion of the duty of excise charged on tobacco products under section 2(1).</ins>
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-8L-3">
<num>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">3</ins>
</num>
<intro>
<p>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">An approval may—</ins>
</p>
</intro>
<paragraph eId="section-8L-3-a">
<num>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">a</ins>
</num>
<content>
<p>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">specify the period of approval, and</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-8L-3-b">
<num>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">b</ins>
</num>
<content>
<p>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">be subject to conditions or restrictions.</ins>
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-8L-4">
<num>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">4</ins>
</num>
<content>
<p>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">The Commissioners may at any time for reasonable cause revoke or vary the terms of an approval.</ins>
</p>
</content>
</subsection>
</section>
<section eId="section-8M" period="#period17">
<num>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">8M</ins>
</num>
<heading>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">Regulations about approval </ins>
<abbr title="et cetera" xml:lang="la">
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">etc.</ins>
</abbr>
</heading>
<intro>
<p>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">The Commissioners may, by or under regulations, make provision—</ins>
</p>
</intro>
<paragraph eId="section-8M-a">
<num>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">a</ins>
</num>
<content>
<p>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">regulating the approval of persons under section 8L,</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-8M-b">
<num>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">b</ins>
</num>
<content>
<p>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">about the form, manner and content of an application for approval,</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-8M-c">
<num>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">c</ins>
</num>
<content>
<p>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">specifying conditions or restrictions to which an approval is subject,</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-8M-d">
<num>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">d</ins>
</num>
<content>
<p>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">regulating the variation or revocation of an approval, or of any condition or restriction to which an approval is subject, and</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-8M-e">
<num>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">e</ins>
</num>
<content>
<p>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">about the surrender or transfer of an approval.</ins>
</p>
</content>
</paragraph>
</section>
<section eId="section-8N" period="#period17">
<num>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">8N</ins>
</num>
<heading>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">Exemptions from requirement for approval</ins>
</heading>
<subsection eId="section-8N-1">
<num>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">1</ins>
</num>
<intro>
<p>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">The Commissioners may by regulations provide that section 8L(1) does not apply in relation to a person (an “exempt person”) who—</ins>
</p>
</intro>
<paragraph eId="section-8N-1-a">
<num>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">a</ins>
</num>
<content>
<p>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">carries on any controlled activity, or a controlled activity of a specified description, and</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-8N-1-b">
<num>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">b</ins>
</num>
<content>
<p>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">meets the conditions (if any) specified by or under the regulations.</ins>
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-8N-2">
<num>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">2</ins>
</num>
<content>
<p>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">The regulations may require an exempt person to comply with specified requirements or restrictions relating to the carrying on of a controlled activity.</ins>
</p>
</content>
</subsection>
<subsection eId="section-8N-3">
<num>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">3</ins>
</num>
<intro>
<p>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">The regulations may, in particular—</ins>
</p>
</intro>
<paragraph eId="section-8N-3-a">
<num>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">a</ins>
</num>
<content>
<p>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">specify the maximum quantity of raw tobacco that may be involved in a controlled activity carried on by an exempt person;</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-8N-3-b">
<num>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">b</ins>
</num>
<content>
<p>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">require an exempt person to keep records relating to the activity.</ins>
</p>
</content>
</paragraph>
</subsection>
</section>
<section eId="section-8O" period="#period17">
<num>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">8O</ins>
</num>
<heading>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">Raw tobacco: penalties</ins>
</heading>
<subsection eId="section-8O-1">
<num>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">1</ins>
</num>
<content>
<p>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">A person who contravenes section 8L(1) is liable to a penalty of an amount equal to the amount of duty that would be charged on the relevant quantity of smoking tobacco.</ins>
</p>
</content>
</subsection>
<subsection eId="section-8O-2">
<num>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">2</ins>
</num>
<intro>
<p>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">A person who contravenes a requirement or restriction imposed by regulations under section 8N is liable to a penalty of—</ins>
</p>
</intro>
<paragraph eId="section-8O-2-a">
<num>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">a</ins>
</num>
<content>
<p>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">£250, or</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-8O-2-b">
<num>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">b</ins>
</num>
<content>
<p>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">if less, an amount equal to the amount of duty that would be charged on the relevant quantity of smoking tobacco.</ins>
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-8O-3">
<num>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">3</ins>
</num>
<content>
<p>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">The relevant quantity of smoking tobacco is equal to the quantity by weight of the raw tobacco in respect of which the controlled activity contravening section 8L(1) or (as the case may be) regulations under section 8N has been carried on.</ins>
</p>
</content>
</subsection>
<subsection eId="section-8O-4">
<num>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">4</ins>
</num>
<content>
<p>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">In this section a reference to “</ins>
<term refersTo="#term-smoking-tobacco">
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">smoking tobacco</ins>
</term>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">” is a reference to tobacco products within section 1(1)(d) (“other smoking tobacco”).</ins>
</p>
</content>
</subsection>
</section>
<section eId="section-8P" period="#period17">
<num>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">8P</ins>
</num>
<heading>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">Penalties under section 8O: special reduction</ins>
</heading>
<subsection eId="section-8P-1">
<num>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">1</ins>
</num>
<content>
<p>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">If the Commissioners think it right because of special circumstances, they may reduce a penalty under section 8O.</ins>
</p>
</content>
</subsection>
<subsection eId="section-8P-2">
<num>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">2</ins>
</num>
<content>
<p>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">In subsection (1) “</ins>
<term refersTo="#term-special-circumstances">
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">special circumstances</ins>
</term>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">” does not include ability to pay.</ins>
</p>
</content>
</subsection>
<subsection eId="section-8P-3">
<num>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">3</ins>
</num>
<intro>
<p>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">In subsection (1) the reference to reducing a penalty includes a reference to—</ins>
</p>
</intro>
<paragraph eId="section-8P-3-a">
<num>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">a</ins>
</num>
<content>
<p>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">staying a penalty, and</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-8P-3-b">
<num>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">b</ins>
</num>
<content>
<p>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">agreeing a compromise in relation to proceedings for a penalty.</ins>
</p>
</content>
</paragraph>
</subsection>
</section>
<section eId="section-8Q" period="#period17">
<num>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">8Q</ins>
</num>
<heading>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">Penalties under section 8O: assessment of penalty</ins>
</heading>
<subsection eId="section-8Q-1">
<num>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">1</ins>
</num>
<intro>
<p>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">Where a person becomes liable for a penalty under section 8O—</ins>
</p>
</intro>
<paragraph eId="section-8Q-1-a">
<num>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">a</ins>
</num>
<content>
<p>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">the Commissioners may assess the penalty, and</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-8Q-1-b">
<num>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">b</ins>
</num>
<content>
<p>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">if they do so, they must notify the person liable.</ins>
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-8Q-2">
<num>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">2</ins>
</num>
<content>
<p>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">A notice under subsection (1)(b) must state the contravention in respect of which the penalty is assessed.</ins>
</p>
</content>
</subsection>
<subsection eId="section-8Q-3">
<num>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">3</ins>
</num>
<content>
<p>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">A penalty payable under section 8O must be paid before the end of the period of 30 days beginning with the day on which the notification of the penalty is issued.</ins>
</p>
</content>
</subsection>
<subsection eId="section-8Q-4">
<num>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">4</ins>
</num>
<content>
<p>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">An assessment is to be treated as an amount of duty due from the person liable for the penalty and may be recovered accordingly.</ins>
</p>
</content>
</subsection>
<subsection eId="section-8Q-5">
<num>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">5</ins>
</num>
<content>
<p>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">An assessment may not be made later than one year after evidence of facts sufficient in the opinion of the Commissioners to indicate the contravention comes to their knowledge.</ins>
</p>
</content>
</subsection>
<subsection eId="section-8Q-6">
<num>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">6</ins>
</num>
<content>
<p>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">Two or more contraventions may be treated by the Commissioners as a single contravention for the purposes of assessing a penalty payable under section 8O.</ins>
</p>
</content>
</subsection>
</section>
<section eId="section-8R" period="#period17">
<num>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">8R</ins>
</num>
<heading>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">Penalties under section 8O: reasonable excuse</ins>
</heading>
<subsection eId="section-8R-1">
<num>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">1</ins>
</num>
<intro>
<p>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">A person is not liable to a penalty under section 8O in respect of a contravention if—</ins>
</p>
</intro>
<paragraph eId="section-8R-1-a">
<num>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">a</ins>
</num>
<content>
<p>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">the contravention is not deliberate, and</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-8R-1-b">
<num>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">b</ins>
</num>
<content>
<p>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">the person satisfies the Commissioners that there is a reasonable excuse for the contravention.</ins>
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-8R-2">
<num>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">2</ins>
</num>
<intro>
<p>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">For the purposes of subsection (1)(b)—</ins>
</p>
</intro>
<paragraph eId="section-8R-2-a">
<num>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">a</ins>
</num>
<content>
<p>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">where the person relies on another person to do anything, that is not a reasonable excuse unless the first person took reasonable care to avoid the contravention;</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-8R-2-b">
<num>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">b</ins>
</num>
<content>
<p>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">where the person had a reasonable excuse for the relevant act or failure but the excuse has ceased, the person is to be treated as having continued to have the excuse if the contravention is remedied without unreasonable delay after the excuse has ceased.</ins>
</p>
</content>
</paragraph>
</subsection>
</section>
<section eId="section-8S" period="#period17">
<num>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">8S</ins>
</num>
<heading>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">Penalties under section 8O: double jeopardy</ins>
</heading>
<content>
<p>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">A person is not liable to a penalty under section 8O in respect of a contravention in respect of which the person has been convicted of an offence.</ins>
</p>
</content>
</section>
<section eId="section-8T" period="#period17">
<num>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">8T</ins>
</num>
<heading>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">Forfeiture of raw tobacco</ins>
</heading>
<content>
<p>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">Where a person carries on a controlled activity in relation to raw tobacco in contravention of section 8L(1) or a requirement or restriction imposed by regulations under section 8N, the raw tobacco is liable to forfeiture.</ins>
</p>
</content>
</section>
<section eId="section-8U" period="#period17">
<num>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">8U</ins>
</num>
<heading>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">Raw tobacco: application of Customs and Excise Management Act 1979</ins>
</heading>
<intro>
<p>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">The Commissioners may by regulations provide that specified provisions of the Customs and Excise Management Act 1979 apply (with or without modification)—</ins>
</p>
</intro>
<paragraph eId="section-8U-a">
<num>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">a</ins>
</num>
<content>
<p>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">in relation to persons who carry on controlled activities as they apply in relation to revenue traders whose trade or business relates to tobacco products, and</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-8U-b">
<num>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937">b</ins>
</num>
<content>
<p>
<ins class="key-6021d6b280a97a77509957f128f7b131-1501999050937 last">in relation to raw tobacco as they apply in relation to tobacco products.</ins>
</p>
</content>
</paragraph>
</section>
<section eId="section-8V" period="#period19">
<num>
<ins class="key-50033fb2da38100823108e0cebf4a682-1520065758233">8V</ins>
</num>
<heading>
<ins class="key-50033fb2da38100823108e0cebf4a682-1520065758233 first">
<noteRef href="#key-50033fb2da38100823108e0cebf4a682" marker="F51" class="commentary attribute F"/>
Tobacco products manufacturing machinery: licensing scheme
</ins>
</heading>
<subsection eId="section-8V-1">
<num>
<ins class="key-50033fb2da38100823108e0cebf4a682-1520065758233">1</ins>
</num>
<content>
<p>
<ins class="key-50033fb2da38100823108e0cebf4a682-1520065758233">In this section “tobacco products manufacturing machinery” means machinery that is designed primarily for use for the purpose of (or for purposes including) manufacturing tobacco products.</ins>
</p>
</content>
</subsection>
<subsection eId="p00308">
<num>
<ins class="key-50033fb2da38100823108e0cebf4a682-1520065758233">2</ins>
</num>
<intro>
<p>
<ins class="key-50033fb2da38100823108e0cebf4a682-1520065758233">The Commissioners may by regulations—</ins>
</p>
</intro>
<paragraph eId="section-8V-2-a">
<num>
<ins class="key-50033fb2da38100823108e0cebf4a682-1520065758233">a</ins>
</num>
<content>
<p>
<ins class="key-50033fb2da38100823108e0cebf4a682-1520065758233">prohibit a person from purchasing, acquiring, owning or being in possession of, or carrying out other specified activities in respect of, an item of tobacco products manufacturing machinery, except in accordance with a licence granted under the regulations;</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-8V-2-b">
<num>
<ins class="key-50033fb2da38100823108e0cebf4a682-1520065758233">b</ins>
</num>
<content>
<p>
<ins class="key-50033fb2da38100823108e0cebf4a682-1520065758233">provide that if a person contravenes the prohibition in relation to an item of tobacco products manufacturing machinery, the machinery is liable to forfeiture.</ins>
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-8V-3">
<num>
<ins class="key-50033fb2da38100823108e0cebf4a682-1520065758233">3</ins>
</num>
<intro>
<p>
<ins class="key-50033fb2da38100823108e0cebf4a682-1520065758233">The regulations may provide that the prohibition does not apply—</ins>
</p>
</intro>
<paragraph eId="section-8V-3-a">
<num>
<ins class="key-50033fb2da38100823108e0cebf4a682-1520065758233">a</ins>
</num>
<content>
<p>
<ins class="key-50033fb2da38100823108e0cebf4a682-1520065758233">in relation to persons, or items of tobacco products manufacturing machinery, of a specified description;</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-8V-3-b">
<num>
<ins class="key-50033fb2da38100823108e0cebf4a682-1520065758233">b</ins>
</num>
<content>
<p>
<ins class="key-50033fb2da38100823108e0cebf4a682-1520065758233">in specified circumstances.</ins>
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-8V-4">
<num>
<ins class="key-50033fb2da38100823108e0cebf4a682-1520065758233">4</ins>
</num>
<intro>
<p>
<ins class="key-50033fb2da38100823108e0cebf4a682-1520065758233">Regulations under this section may include provision—</ins>
</p>
</intro>
<paragraph eId="section-8V-4-a">
<num>
<ins class="key-50033fb2da38100823108e0cebf4a682-1520065758233">a</ins>
</num>
<content>
<p>
<ins class="key-50033fb2da38100823108e0cebf4a682-1520065758233">imposing obligations on licensed persons;</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-8V-4-b">
<num>
<ins class="key-50033fb2da38100823108e0cebf4a682-1520065758233">b</ins>
</num>
<content>
<p>
<ins class="key-50033fb2da38100823108e0cebf4a682-1520065758233">for a licensed person who fails to comply with a condition or restriction of a licence, or with an obligation imposed by the regulations, to be liable to a penalty of the amount for the time being specified in section 9(2)(b) of the Finance Act 1994;</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-8V-4-c">
<num>
<ins class="key-50033fb2da38100823108e0cebf4a682-1520065758233">c</ins>
</num>
<content>
<p>
<ins class="key-50033fb2da38100823108e0cebf4a682-1520065758233">for exceptions from liability to a penalty under the regulations;</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-8V-4-d">
<num>
<ins class="key-50033fb2da38100823108e0cebf4a682-1520065758233">d</ins>
</num>
<content>
<p>
<ins class="key-50033fb2da38100823108e0cebf4a682-1520065758233">for the assessment and recovery of a penalty, including provision for two or more contraventions to be treated as a single contravention for the purposes of assessment;</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-8V-4-e">
<num>
<ins class="key-50033fb2da38100823108e0cebf4a682-1520065758233">e</ins>
</num>
<content>
<p>
<ins class="key-50033fb2da38100823108e0cebf4a682-1520065758233">for </ins>
<abbr title="Commissioners for Her Majesty’s Revenue and Customs" xml:lang="">
<ins class="key-50033fb2da38100823108e0cebf4a682-1520065758233">the Commissioners</ins>
</abbr>
<ins class="key-50033fb2da38100823108e0cebf4a682-1520065758233">, if they think it right because of special circumstances, to remit, reduce (including reduce to nil) or stay a penalty, or agree a compromise in relation to proceedings for a penalty;</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-8V-4-f">
<num>
<ins class="key-50033fb2da38100823108e0cebf4a682-1520065758233">f</ins>
</num>
<content>
<p>
<ins class="key-50033fb2da38100823108e0cebf4a682-1520065758233">about reviews by </ins>
<abbr title="Commissioners for Her Majesty’s Revenue and Customs" xml:lang="">
<ins class="key-50033fb2da38100823108e0cebf4a682-1520065758233">the Commissioners</ins>
</abbr>
<ins class="key-50033fb2da38100823108e0cebf4a682-1520065758233">, or by an officer of Revenue and Customs, of decisions in connection with licensing and the imposition of penalties under the regulations and about appeals against those decisions (which may include provision for specified decisions of </ins>
<abbr title="Commissioners for Her Majesty’s Revenue and Customs" xml:lang="">
<ins class="key-50033fb2da38100823108e0cebf4a682-1520065758233">the Commissioners</ins>
</abbr>
<ins class="key-50033fb2da38100823108e0cebf4a682-1520065758233"> to be treated as if they were listed in section 13A(2) of, or Schedule 5 to, the Finance Act 1994);</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-8V-4-g">
<num>
<ins class="key-50033fb2da38100823108e0cebf4a682-1520065758233">g</ins>
</num>
<content>
<p>
<ins class="key-50033fb2da38100823108e0cebf4a682-1520065758233">for the Customs and Excise Management Act 1979 to have effect in relation to licensed persons as it has effect in relation to revenue traders, subject to such modifications as may be specified in the regulations.</ins>
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-8V-5">
<num>
<ins class="key-50033fb2da38100823108e0cebf4a682-1520065758233">5</ins>
</num>
<intro>
<p>
<ins class="key-50033fb2da38100823108e0cebf4a682-1520065758233">The Commissioners may, by or under regulations under this section, make provision—</ins>
</p>
</intro>
<paragraph eId="section-8V-5-a">
<num>
<ins class="key-50033fb2da38100823108e0cebf4a682-1520065758233">a</ins>
</num>
<content>
<p>
<ins class="key-50033fb2da38100823108e0cebf4a682-1520065758233">regulating the grant of licences, including provision about the circumstances in which a licence may be granted and the requirements to be met by or in relation to the applicant (which may include a requirement that the applicant is a fit and proper person to hold a licence);</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-8V-5-b">
<num>
<ins class="key-50033fb2da38100823108e0cebf4a682-1520065758233">b</ins>
</num>
<content>
<p>
<ins class="key-50033fb2da38100823108e0cebf4a682-1520065758233">about the form, manner and content of an application for or in respect of a licence;</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-8V-5-c">
<num>
<ins class="key-50033fb2da38100823108e0cebf4a682-1520065758233">c</ins>
</num>
<content>
<p>
<ins class="key-50033fb2da38100823108e0cebf4a682-1520065758233">for licences to be subject to specified conditions or restrictions;</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-8V-5-d">
<num>
<ins class="key-50033fb2da38100823108e0cebf4a682-1520065758233">d</ins>
</num>
<content>
<p>
<ins class="key-50033fb2da38100823108e0cebf4a682-1520065758233">regulating the variation or revocation of a licence, or of any condition or restriction to which a licence is subject;</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-8V-5-e">
<num>
<ins class="key-50033fb2da38100823108e0cebf4a682-1520065758233">e</ins>
</num>
<content>
<p>
<ins class="key-50033fb2da38100823108e0cebf4a682-1520065758233">about the renewal, surrender or transfer of a licence;</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-8V-5-f">
<num>
<ins class="key-50033fb2da38100823108e0cebf4a682-1520065758233">f</ins>
</num>
<content>
<p>
<ins class="key-50033fb2da38100823108e0cebf4a682-1520065758233">for communications by or with </ins>
<abbr title="Commissioners for Her Majesty’s Revenue and Customs" xml:lang="">
<ins class="key-50033fb2da38100823108e0cebf4a682-1520065758233">the Commissioners</ins>
</abbr>
<ins class="key-50033fb2da38100823108e0cebf4a682-1520065758233"> in connection with a licence to be made electronically;</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-8V-5-g">
<num>
<ins class="key-50033fb2da38100823108e0cebf4a682-1520065758233">g</ins>
</num>
<content>
<p>
<ins class="key-50033fb2da38100823108e0cebf4a682-1520065758233">as to the arrangements for licensing bodies corporate which are members of the same group (as defined in the regulations);</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-8V-5-h">
<num>
<ins class="key-50033fb2da38100823108e0cebf4a682-1520065758233">h</ins>
</num>
<content>
<p>
<ins class="key-50033fb2da38100823108e0cebf4a682-1520065758233 last">for members of a group to be jointly and severally liable for any penalties imposed under the regulations.</ins>
</p>
</content>
</paragraph>
</subsection>
</section>
<section eId="section-9" period="#period20">
<num>9</num>
<heading> Regulations.</heading>
<subsection eId="section-9-1">
<num>
<ins class="key-2a41d1a40065cb39806ac4d2808d40bc-1461814423305 first last">
<noteRef href="#key-2a41d1a40065cb39806ac4d2808d40bc" marker="F35" class="commentary attribute F"/>
1
</ins>
</num>
<content>
<p>
Any power to make regulations under this Act shall be exercisable by statutory instrument and
<ins class="key-2e87ef718ce4cc6387250ec0741549e3-1502231819519 first last">
<noteRef href="#key-2e87ef718ce4cc6387250ec0741549e3" marker="F48" class="commentary attribute F"/>
, subject to subsection (1A),
</ins>
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-9-1A">
<num>
<ins class="key-d4633e07869eb90c4e5b7b6c0fa14ea0-1502231776474 first">
<noteRef href="#key-d4633e07869eb90c4e5b7b6c0fa14ea0" marker="F47" class="commentary attribute F"/>
1A
</ins>
</num>
<content>
<p>
<ins class="key-d4633e07869eb90c4e5b7b6c0fa14ea0-1502231776474">A statutory instrument containing regulations under section 8M, 8N </ins>
<ins class="key-d4633e07869eb90c4e5b7b6c0fa14ea0-1502231776474">
<ins class="substitution key-586e2e8710af36b248f1cd2a0d4b8591-1520065910923 first last">
<noteRef href="#key-586e2e8710af36b248f1cd2a0d4b8591" marker="F52" class="commentary attribute F"/>
, 8U or 8V
</ins>
</ins>
<ins class="key-d4633e07869eb90c4e5b7b6c0fa14ea0-1502231776474 last"> is subject to annulment in pursuance of a resolution of the House of Commons.</ins>
</p>
</content>
</subsection>
<subsection eId="section-9-2">
<num>
<ins class="key-2e752ac4670173740248799315a21d89-1461814509905 first">
<noteRef href="#key-2e752ac4670173740248799315a21d89" marker="F36" class="commentary attribute F"/>
2
</ins>
</num>
<intro>
<p>
<ins class="key-2e752ac4670173740248799315a21d89-1461814509905">Regulations under this Act—</ins>
</p>
</intro>
<paragraph eId="section-9-2-a">
<num>
<ins class="key-2e752ac4670173740248799315a21d89-1461814509905">a</ins>
</num>
<content>
<p>
<ins class="key-2e752ac4670173740248799315a21d89-1461814509905">may enable the Commissioners to dispense with compliance with a provision of the regulations (whether absolutely or conditionally),</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-9-2-b">
<num>
<ins class="key-2e752ac4670173740248799315a21d89-1461814509905">b</ins>
</num>
<content>
<p>
<ins class="key-2e752ac4670173740248799315a21d89-1461814509905">may make provision generally or only in relation to specified cases or circumstances,</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-9-2-c">
<num>
<ins class="key-2e752ac4670173740248799315a21d89-1461814509905">c</ins>
</num>
<content>
<p>
<ins class="key-2e752ac4670173740248799315a21d89-1461814509905">may make different provision in relation to different cases or circumstances, and</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-9-2-d">
<num>
<ins class="key-2e752ac4670173740248799315a21d89-1461814509905">d</ins>
</num>
<content>
<p>
<ins class="key-2e752ac4670173740248799315a21d89-1461814509905 last">may include transitional, consequential or incidental provision.</ins>
</p>
</content>
</paragraph>
</subsection>
</section>
<section eId="section-10" period="#period9">
<num>10</num>
<heading> Interpretation.</heading>
<subsection eId="section-10-1">
<num>1</num>
<content>
<p>In this Act—</p>
<blockList class="unordered">
<item>
<p>
<term refersTo="#term-hand-rolling-tobacco">hand-rolling tobacco</term>
” has the meaning given by section 1(2) above; and
</p>
</item>
<item>
<p>
<term refersTo="#term-tobacco-products">tobacco products</term>
” has the meaning given by section 1(1) above.
</p>
</item>
</blockList>
</content>
</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>
<em>Customs and Excise Management Act 1979</em>
</p>
<blockList class="unordered">
<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" period="#period2">
<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" marker="F30" class="commentary F"/>
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" marker="M4" class="commentary M"/>
Interpretation Act 1978 (which relate to the effect of repeals).
</p>
</content>
</subsection>
</section>
<section eId="section-12" period="#period7">
<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>
</portionBody>
</portion>
</akomaNtoso>