[F18F Sale of marked tobacco when not permitted: penalties.U.K.
(1)This section applies if provision made by or under—
(a)regulations made under section 8C above, or
(b)a notice published under section 8D above,
provides for any tobacco products to carry a period of sale mark.
(2)In this section—
“ a period of sale mark ” means a fiscal mark indicating any of the matters mentioned in subsection (2)(e) of section 8C above; and
“ prohibited time ”, in relation to tobacco products that carry a period of sale mark, means a time when, according to the mark, sale of the products is not permissible.
(3)If—
(a)a person sells by way of retail sale, or exposes for retail sale, any tobacco products that carry a period of sale mark, and
(b)he so sells or exposes the products at a prohibited time,
his so selling or exposing the products shall attract a penalty under section 9 of the M1Finance Act 1994 (civil penalties) and the products are liable to forfeiture.]