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Tobacco Products Duty Act 1979

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Changes over time for: Section 8O

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Point in time view as at 11/03/2020.

Changes to legislation:

There are currently no known outstanding effects for the Tobacco Products Duty Act 1979, Section 8O. Help about Changes to Legislation

[F18ORaw tobacco: penaltiesU.K.

(1)A person who contravenes section 8L(1) is liable to a penalty of an amount equal to the amount of duty that would be charged on the relevant quantity of smoking tobacco.

(2)A person who contravenes a requirement or restriction imposed by regulations under section 8N is liable to a penalty of—

(a)£250, or

(b)if less, an amount equal to the amount of duty that would be charged on the relevant quantity of smoking tobacco.

(3)The relevant quantity of smoking tobacco is equal to the quantity by weight of the raw tobacco in respect of which the controlled activity contravening section 8L(1) or (as the case may be) regulations under section 8N has been carried on.

(4)In this section a reference to “smoking tobacco” is a reference to tobacco products within section 1(1)(d) (“other smoking tobacco”).]

Textual Amendments

F1Ss. 8K-8U inserted (6.12.2016 except for the insertion of s. 8L(1), 1.4.2017 in so far as not already in force) by Finance Act 2016 (c. 24), s. 179(1)(5); S.I. 2016/1171, reg. 2(2)(3)

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