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Tobacco Products Duty Act 1979

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Changes over time for: Section 5

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Version Superseded: 16/07/1992

Status:

Point in time view as at 01/02/1991. This version of this provision has been superseded. Help about Status

Changes to legislation:

There are currently no known outstanding effects for the Tobacco Products Duty Act 1979, Section 5. Help about Changes to Legislation

5 Retail price of cigarettes.U.K.

(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)in a case in which paragraph (b) below does not apply, the highest price at which cigarettes of that description are normally sold by retail at that time in the United Kingdom;

(b)in any case where—

(i)there is a price recommended by the importer or manufacturer for the sale by retail at that time in the United Kingdom of cigarettes of that description; and

(ii)duty is tendered and accepted by reference to that price,

the price so recommended.

(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 (a) 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)(a) above to be referred to the arbitration of a referee appointed by the Lord Chancellor, not being an official of any government department.

(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.

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