http://www.legislation.gov.uk/ukpga/1979/7/section/2/2014-01-01Tobacco 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 Participation2014-01-01 Charge and remission or repayment of tobacco products duty.21There 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.2Subject 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 —athe products in question have been—iexported or shipped as stores, oriiused solely for the purposes of research or experiment; andbany 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such other cases as may be specified in the regulations and subject to such conditions as they see fit to impose.Words repealed by Finance Act 1981 (c. 35, SIF 40:1), s. 139(6), Sch. 19 Pt. IIIS. 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)
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<Title> Charge and remission or repayment of tobacco products duty.</Title>
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There shall be charged on tobacco products imported into or manufactured in the United Kingdom a duty of excise at the rates shown, . . .
<CommentaryRef Ref="c74939"/>
, in the Table in Schedule 1 to this Act.
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2
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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
<Addition ChangeId="d30p190" CommentaryRef="c74941">that —</Addition>
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<Addition ChangeId="d30p190" CommentaryRef="c74941">the products in question have been—</Addition>
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<Addition ChangeId="d30p190" CommentaryRef="c74941">any fiscal marks carried by the products have been obliterated;</Addition>
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<Text>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.</Text>
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<Text>
Words repealed by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1981/35" id="c00014" Year="1981" Class="UnitedKingdomPublicGeneralAct" Number="35" Title="Finance Act 1981">Finance Act 1981 (c. 35, SIF 40:1)</Citation>
,
<CitationSubRef id="c00015" CitationRef="c00014" URI="http://www.legislation.gov.uk/id/ukpga/1981/35/section/139/6" SectionRef="section-139-6">s. 139(6)</CitationSubRef>
,
<CitationSubRef id="c00016" CitationRef="c00014" URI="http://www.legislation.gov.uk/id/ukpga/1981/35/schedule/19/part/III" Operative="true" SectionRef="schedule-19-part-III">Sch. 19 Pt. III</CitationSubRef>
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<Text>
S. 2(2) excluded (20.10.1995) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1995/2518" id="c00018" Class="UnitedKingdomStatutoryInstrument" Year="1995" Number="2518">S.I. 1995/2518</Citation>
,
<CitationSubRef id="c00019" CitationRef="c00018" URI="http://www.legislation.gov.uk/id/uksi/1995/2518/regulation/118/f" Operative="true" SectionRef="regulation-118-f">reg. 118(f)</CitationSubRef>
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<Text>
Words and paras. (a) and (b) in s. 2(2) substituted (28.7.2000) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2000/17" id="c00020" Year="2000" Class="UnitedKingdomPublicGeneralAct" Number="17">2000 c. 17</Citation>
,
<CitationSubRef id="c00021" CitationRef="c00020" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/section/15/2" Operative="true" SectionRef="section-15-2">s. 15(2)</CitationSubRef>
</Text>
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