xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
  1. Introductory Text

  2. 1. Tobacco products.

  3. 2. Charge and remission or repayment of tobacco products duty.

  4. 3.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  5. 4. Calculation of duty in case of cigarettes more than 8 cm. long.

  6. 5. Retail price of cigarettes.

  7. 6. Alteration of rates of duty.

  8. 6A.Anti-forestalling notices in connection with anticipated alteration of rate of duty

  9. 6B.Anti-forestalling notices: sanctions

  10. 7. Regulations for management of duty.

  11. 7A.Duty not to facilitate smuggling

  12. 7B.Penalty for facilitating smuggling: initial notice

  13. 7C.Penalty for facilitating evasion: penalty notice

  14. 7D.Sections 7A to 7C: supplemental

  15. 8. Charge in cases of default.

  16. 8A. Fiscal marks: introductory.

  17. 8B. Power to alter range of products to which fiscal marking applies.

  18. 8C. Fiscal mark regulations.

  19. 8D. Fiscal marks: public notices.

  20. 8E. Failure to comply with fiscal mark regulations and public notices.

  21. 8F. Sale of marked tobacco when not permitted: penalties.

  22. 8G. Offences: possession and sale etc. of unmarked tobacco.

  23. 8H. Offences: use of premises for sale of unmarked tobacco.

  24. 8J. Interfering with fiscal marks: penalties.

  25. 8K.Raw tobacco: definitions

  26. 8L.Raw tobacco: requirement for approval

  27. 8M.Regulations about approval etc.

  28. 8N.Exemptions from requirement for approval

  29. 8O.Raw tobacco: penalties

  30. 8P.Penalties under section 8O: special reduction

  31. 8Q.Penalties under section 8O: assessment of penalty

  32. 8R.Penalties under section 8O: reasonable excuse

  33. 8S.Penalties under section 8O: double jeopardy

  34. 8T.Forfeiture of raw tobacco

  35. 8U.Raw tobacco: application of Customs and Excise Management Act 1979

  36. 8V.Tobacco products manufacturing machinery: licensing scheme

  37. 9. Regulations.

  38. 10. Interpretation.

  39. 11. Repeals, savings and transitional and consequential provisions.

  40. 12. Citation and commencement.

  41. SCHEDULES

    1. SCHEDULE 1

      Table of Rates of Tobacco Products Duty

    2. SCHEDULE 2

      REPEALS