http://www.legislation.gov.uk/ukpga/1979/7/section/8G/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 Offences: possession and sale <Abbreviation Expansion="et cetera" xml:lang="la">etc.</Abbreviation> of unmarked tobacco.8G1In this section “unmarked products” means tobacco products that are subject to fiscal marking but do not carry a compliant duty-paid fiscal mark.2 For the purposes of this section “ duty-paid fiscal mark ” means a fiscal mark carried by tobacco products indicating that excise duty has been paid on the products. 3 For the purposes of this section a duty-paid fiscal mark carried by tobacco products of any description is “ compliant ” if it complies with all relevant requirements for any duty-paid fiscal mark that by virtue of this Act is required to be carried by such tobacco products of that description as are by virtue of this Act required to carry such a mark. For this purpose “ relevant requirement ” means a requirement, imposed by virtue of this Act, as to any of the matters mentioned in paragraphs (a) to (d) of section 8C(3) above (contents, appearance and positioning etc. of fiscal marks). 4If a person—ais in possession of, transports or displays, orbsells, offers for sale or otherwise deals in,unmarked products then, except in such cases as may be prescribed in regulations made by the Commissioners, that person commits an offence and the products are liable to forfeiture.5It is a defence for a person charged with an offence under subsection (4) above to prove that the unmarked products were not required by virtue of this Act to carry a duty paid fiscal mark.6A person guilty of an offence under subsection (4) above shall be liable on summary conviction to a fine not exceeding level 5 on the standard scale.Ss. 8A-8J inserted (28.7.2000) by 2000 c. 17, s. 14
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<dc:title>Tobacco Products Duty Act 1979</dc:title>
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Offences: possession and sale
<Abbreviation Expansion="et cetera" xml:lang="la">etc.</Abbreviation>
of unmarked tobacco.
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<Addition ChangeId="d30p1001" CommentaryRef="c74984">In this section “unmarked products” means tobacco products that are subject to fiscal marking but do not carry a compliant duty-paid fiscal mark.</Addition>
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<Addition ChangeId="d30p1001" CommentaryRef="c74984"> For the purposes of this section “ </Addition>
<Term id="term-duty-paid-fiscal-mark">
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<Addition ChangeId="d30p1001" CommentaryRef="c74984"> ” means a fiscal mark carried by tobacco products indicating that excise duty has been paid on the products. </Addition>
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<Addition ChangeId="d30p1001" CommentaryRef="c74984"> For the purposes of this section a duty-paid fiscal mark carried by tobacco products of any description is “ </Addition>
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<Addition ChangeId="d30p1001" CommentaryRef="c74984"> ” if it complies with all relevant requirements for any duty-paid fiscal mark that by virtue of this Act is required to be carried by such tobacco products of that description as are by virtue of this Act required to carry such a mark. </Addition>
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<Addition ChangeId="d30p1001" CommentaryRef="c74984"> For this purpose “ </Addition>
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<Addition ChangeId="d30p1001" CommentaryRef="c74984"> ” means a requirement, imposed by virtue of this Act, as to any of the matters mentioned in paragraphs (a) to (d) of section 8C(3) above (contents, appearance and positioning </Addition>
<Addition ChangeId="d30p1001" CommentaryRef="c74984">etc.</Addition>
<Addition ChangeId="d30p1001" CommentaryRef="c74984"> of fiscal marks). </Addition>
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<Addition ChangeId="d30p1001" CommentaryRef="c74984">unmarked products then, except in such cases as may be prescribed in regulations made by the Commissioners, that person commits an offence and the products are liable to forfeiture.</Addition>
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Ss. 8A-8J inserted (28.7.2000) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2000/17" id="c00124" Year="2000" Class="UnitedKingdomPublicGeneralAct" Number="17">2000 c. 17</Citation>
,
<CitationSubRef id="c00125" CitationRef="c00124" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/section/14" Operative="true" SectionRef="section-14">s. 14</CitationSubRef>
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