F18C 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.