http://www.legislation.gov.uk/ukpga/1979/7/section/7A/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 <Addition ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">Duty not to facilitate smuggling</Addition>7A1A manufacturer of cigarettes or hand-rolling tobacco shall so far as is reasonably practicable avoid—asupplying cigarettes or hand-rolling tobacco to persons who are likely to smuggle them into the United Kingdom,bsupplying 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, orcotherwise facilitating the smuggling into the United Kingdom of cigarettes or hand-rolling tobacco.2In particular, a manufacturer—ain 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,bshall maintain a written policy about steps to be taken for the purpose of complying with the duty under subsection (1), andcshall provide a copy of the policy to the Commissioners on request.3In 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—achargeable under section 2, andbpayable by virtue of section 1(1) of the Finance (No. 2) Act 1992 (c. 48) (power to fix excise duty point).4The Commissioners may notify a manufacturer in writing that they think the risk of smuggling into the United Kingdom is particularly great in relation to—aproducts marketed under a specified brand name;bproducts supplied to persons carrying on business in or in relation to a specified country or place.5The 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—asupply of products marketed under a brand name specified under subsection (4)(a);bsupply to persons carrying on business in or in relation to a country or place specified under subsection (4)(b);cdemand for cigarettes or hand-rolling tobacco in a country or place specified under subsection (4)(b).6The Commissioners may issue guidance about the content of policies under subsection (2)(b).7The Commissioners may make regulations—aunder 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,bspecifying the procedure for notification,cincluding provision about access to seized products for the purpose of determining who manufactured them, anddrequiring 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.Ss. 7A-7D inserted (1.10.2006) by Finance Act 2006 (c. 25), s. 2(1)(3); S.I. 2006/2367, art. 2
This XML file does not appear to have any style information associated with it. The document tree is shown below.
<Legislation xmlns="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" DocumentURI="http://www.legislation.gov.uk/ukpga/1979/7/2014-01-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/7" NumberOfProvisions="25" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/legislation.xsd" SchemaVersion="1.0" RestrictExtent="E+W+S+N.I." RestrictStartDate="2014-01-01" RestrictEndDate="2014-03-19">
<ukm:Metadata xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata">
<dc:identifier>http://www.legislation.gov.uk/ukpga/1979/7/section/7A/2014-01-01</dc:identifier>
<dc:title>Tobacco Products Duty Act 1979</dc:title>
<dc:description>An Act to consolidate the enactments relating to the excise duty on tobacco products.</dc:description>
<dc:date>1980-02-29</dc:date>
<dc:type>text</dc:type>
<dc:format>text/xml</dc:format>
<dc:language>en</dc:language>
<dc:publisher>Statute Law Database</dc:publisher>
<dc:modified>2024-05-22</dc:modified>
<dc:contributor>Expert Participation</dc:contributor>
<dct:valid>2014-01-01</dct:valid>
<atom:link rel="self" href="http://www.legislation.gov.uk/ukpga/1979/7/section/7A/2014-01-01/data.xml" type="application/xml"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/ukpga/1979/7/resources" title="More Resources"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/ukpga/1979/7/2014-01-01" title="whole act"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/ukpga/1979/7/introduction/2014-01-01" title="introduction"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/ukpga/1979/7/body/2014-01-01" title="body"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/schedules" href="http://www.legislation.gov.uk/ukpga/1979/7/schedules/2014-01-01" title="schedules"/>
<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/ukpga/1979/7/section/7A/2014-01-01/data.rdf" title="RDF/XML"/>
<atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/ukpga/1979/7/section/7A/2014-01-01/data.akn" title="AKN"/>
<atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/ukpga/1979/7/section/7A/2014-01-01/data.xht" title="HTML snippet"/>
<atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/ukpga/1979/7/section/7A/2014-01-01/data.htm" title="Website (XHTML) Default View"/>
<atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/ukpga/1979/7/section/7A/2014-01-01/data.csv" title="CSV"/>
<atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/ukpga/1979/7/section/7A/2014-01-01/data.pdf" title="PDF"/>
<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/ukpga/1979/7/section/7A/2014-01-01/data.html" title="HTML5 snippet"/>
<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/ukpga/1979/7/contents/2014-01-01" title="Table of Contents"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/7/section/7A/2006-10-01" title="2006-10-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/7/section/7A" title="current"/>
<atom:link rel="up" href="http://www.legislation.gov.uk/ukpga/1979/7/2014-01-01" title="Entire legislation"/>
<atom:link rel="prev" href="http://www.legislation.gov.uk/ukpga/1979/7/section/7/2014-01-01" title="Provision; Section 7"/>
<atom:link rel="prevInForce" href="http://www.legislation.gov.uk/ukpga/1979/7/section/7/2014-01-01" title="Provision; Section 7"/>
<atom:link rel="next" href="http://www.legislation.gov.uk/ukpga/1979/7/section/7B/2014-01-01" title="Provision; Section 7B"/>
<atom:link rel="nextInForce" href="http://www.legislation.gov.uk/ukpga/1979/7/section/7B/2014-01-01" title="Provision; Section 7B"/>
<ukm:PrimaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="primary"/>
<ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/>
<ukm:DocumentStatus Value="revised"/>
</ukm:DocumentClassification>
<ukm:Year Value="1979"/>
<ukm:Number Value="7"/>
<ukm:EnactmentDate Date="1979-02-22"/>
</ukm:PrimaryMetadata>
<ukm:Alternatives>
<ukm:Alternative Date="2009-07-06" URI="http://www.legislation.gov.uk/ukpga/1979/7/pdfs/ukpga_19790007_en.pdf" Title="Print Version"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="25"/>
<ukm:BodyParagraphs Value="25"/>
<ukm:ScheduleParagraphs Value="0"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="1"/>
</ukm:Statistics>
</ukm:Metadata>
<Primary xmlns:leg="http://www.legislation.gov.uk/namespaces/legislation">
<Body DocumentURI="http://www.legislation.gov.uk/ukpga/1979/7/body/2014-01-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/7/body" NumberOfProvisions="25" RestrictExtent="E+W+S+N.I." RestrictStartDate="2014-01-01">
<P1group RestrictStartDate="2006-10-01">
<Title>
<Addition ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">Duty not to facilitate smuggling</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/7/section/7A/2014-01-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/7/section/7A" id="section-7A">
<Pnumber PuncAfter="">
<Addition ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">7A</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/7/section/7A/1/2014-01-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/7/section/7A/1" id="section-7A-1">
<Pnumber>
<Addition ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">A manufacturer of cigarettes or hand-rolling tobacco shall so far as is reasonably practicable avoid—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/7/section/7A/1/a/2014-01-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/7/section/7A/1/a" id="section-7A-1-a">
<Pnumber>
<Addition ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">supplying cigarettes or hand-rolling tobacco to persons who are likely to smuggle them into the United Kingdom,</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/7/section/7A/1/b/2014-01-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/7/section/7A/1/b" id="section-7A-1-b">
<Pnumber>
<Addition ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">supplying cigarettes or hand-rolling tobacco where the nature or circumstances of the supply makes it likely that they will be resupplied to persons who are likely to smuggle them into the United Kingdom, or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/7/section/7A/1/c/2014-01-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/7/section/7A/1/c" id="section-7A-1-c">
<Pnumber>
<Addition ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">otherwise facilitating the smuggling into the United Kingdom of cigarettes or hand-rolling tobacco.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/7/section/7A/2/2014-01-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/7/section/7A/2" id="section-7A-2">
<Pnumber>
<Addition ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">In particular, a manufacturer—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/7/section/7A/2/a/2014-01-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/7/section/7A/2/a" id="section-7A-2-a">
<Pnumber>
<Addition ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">in supplying cigarettes or hand-rolling tobacco to persons carrying on business in or in relation to a country other than the United Kingdom, shall consider whether the size or nature of the supply suggests that the products may be required for smuggling into the United Kingdom,</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/7/section/7A/2/b/2014-01-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/7/section/7A/2/b" id="section-7A-2-b">
<Pnumber>
<Addition ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">shall maintain a written policy about steps to be taken for the purpose of complying with the duty under subsection (1), and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/7/section/7A/2/c/2014-01-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/7/section/7A/2/c" id="section-7A-2-c">
<Pnumber>
<Addition ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">shall provide a copy of the policy to the Commissioners on request.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/7/section/7A/3/2014-01-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/7/section/7A/3" id="section-7A-3">
<Pnumber>
<Addition ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">In this section a reference to smuggling products into the United Kingdom is a reference to importing them into the United Kingdom without payment of duty which is—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/7/section/7A/3/a/2014-01-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/7/section/7A/3/a" id="section-7A-3-a">
<Pnumber>
<Addition ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">chargeable under section 2, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/7/section/7A/3/b/2014-01-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/7/section/7A/3/b" id="section-7A-3-b">
<Pnumber>
<Addition ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">payable by virtue of section 1(1) of the Finance (</Addition>
<Abbreviation Expansion="Number">
<Addition ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">No.</Addition>
</Abbreviation>
<Addition ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b"> 2) Act 1992 (c. 48) (power to fix excise duty point).</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/7/section/7A/4/2014-01-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/7/section/7A/4" id="section-7A-4">
<Pnumber>
<Addition ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">The Commissioners may notify a manufacturer in writing that they think the risk of smuggling into the United Kingdom is particularly great in relation to—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/7/section/7A/4/a/2014-01-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/7/section/7A/4/a" id="section-7A-4-a">
<Pnumber>
<Addition ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">products marketed under a specified brand name;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/7/section/7A/4/b/2014-01-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/7/section/7A/4/b" id="section-7A-4-b">
<Pnumber>
<Addition ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">products supplied to persons carrying on business in or in relation to a specified country or place.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/7/section/7A/5/2014-01-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/7/section/7A/5" id="section-7A-5">
<Pnumber>
<Addition ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">5</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">The Commissioners may by notice in writing require a manufacturer of cigarettes or hand-rolling tobacco to provide, within a specified period of time, specified information about—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/7/section/7A/5/a/2014-01-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/7/section/7A/5/a" id="section-7A-5-a">
<Pnumber>
<Addition ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">supply of products marketed under a brand name specified under subsection (4)(a);</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/7/section/7A/5/b/2014-01-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/7/section/7A/5/b" id="section-7A-5-b">
<Pnumber>
<Addition ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">supply to persons carrying on business in or in relation to a country or place specified under subsection (4)(b);</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/7/section/7A/5/c/2014-01-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/7/section/7A/5/c" id="section-7A-5-c">
<Pnumber>
<Addition ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">demand for cigarettes or hand-rolling tobacco in a country or place specified under subsection (4)(b).</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/7/section/7A/6/2014-01-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/7/section/7A/6" id="section-7A-6">
<Pnumber>
<Addition ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">6</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">The Commissioners may issue guidance about the content of policies under subsection (2)(b).</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/7/section/7A/7/2014-01-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/7/section/7A/7" id="section-7A-7">
<Pnumber>
<Addition ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">7</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">The Commissioners may make regulations—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/7/section/7A/7/a/2014-01-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/7/section/7A/7/a" id="section-7A-7-a">
<Pnumber>
<Addition ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">under which they are required to notify manufacturers of cigarettes or hand-rolling tobacco where products of a kind specified in the regulations are seized under section 139 of the Customs and Excise Management Act 1979 (c. 2) in circumstances specified in the regulations,</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/7/section/7A/7/b/2014-01-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/7/section/7A/7/b" id="section-7A-7-b">
<Pnumber>
<Addition ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">specifying the procedure for notification,</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/7/section/7A/7/c/2014-01-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/7/section/7A/7/c" id="section-7A-7-c">
<Pnumber>
<Addition ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">including provision about access to seized products for the purpose of determining who manufactured them, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/7/section/7A/7/d/2014-01-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/7/section/7A/7/d" id="section-7A-7-d">
<Pnumber>
<Addition ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">d</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-065ea287c0367a24ae8e9a07d30c534b-1461814099305" CommentaryRef="key-065ea287c0367a24ae8e9a07d30c534b">requiring manufacturers to provide the Commissioners with information or documents, of a kind specified in the regulations or determined by the Commissioners, in relation to notified seizures.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Body>
</Primary>
<Commentaries>
<Commentary id="key-065ea287c0367a24ae8e9a07d30c534b" Type="F">
<Para>
<Text>
Ss. 7A-7D inserted (1.10.2006) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2006/25" id="c561dml52-00007" Class="UnitedKingdomPublicGeneralAct" Year="2006" Number="25" Title="Finance Act 2006">Finance Act 2006 (c. 25)</Citation>
,
<CitationSubRef id="c561dml52-00008" CitationRef="c561dml52-00007" URI="http://www.legislation.gov.uk/id/ukpga/2006/25/section/2/1" SectionRef="section-2-1" Operative="true">s. 2(1)</CitationSubRef>
<CitationSubRef id="c561dml52-00009" CitationRef="c561dml52-00007" URI="http://www.legislation.gov.uk/id/ukpga/2006/25/section/2/3" SectionRef="section-2-3">(3)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2006/2367" id="c561dml52-00010" Class="UnitedKingdomStatutoryInstrument" Year="2006" Number="2367" Title="Finance Act 2006 (Tobacco Products Duty: Evasion) (Appointed Day) Order 2006">S.I. 2006/2367</Citation>
,
<CitationSubRef id="c561dml52-00011" CitationRef="c561dml52-00010" URI="http://www.legislation.gov.uk/id/uksi/2006/2367/article/2" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>