15 Management of excise duty on tobacco products.U.K.
(1)The M1Tobacco Products Duty Act 1979 has effect subject to the following amendments.
(2)In section 2(2) (remission or repayment of duty where tobacco products exported, shipped as stores or used for research or experiment), for the words from “that" to the end of paragraph (b) substitute—
“that—
(a)the products in question have been—
(i)exported or shipped as stores, or
(ii)used solely for the purposes of research or experiment; and
(b)any fiscal marks carried by the products have been obliterated;”.
(3)Section 7 (regulations for management of duty) is amended as follows.
(4)After paragraph (a) of subsection (1) (method of charging duty and securing and collecting duty) insert—
“(aa)for charging the duty, in such circumstances as may be specified in the regulations, by reference to the weight of the tobacco products at a time specified in the regulations or by the Commissioners (whether the time at which the products become chargeable or that at which the duty becomes payable or any other time);”.
(5)In paragraph (b) of subsection (1) (registration of premises for storage of tobacco), after “regulating their" insert “ storage and ”.
(6)After that paragraph insert—
“(ba)for the registration of premises for the manufacture of tobacco products, for restricting or prohibiting the manufacture of tobacco products otherwise than in premises so registered and for regulating their storage and treatment in, and removal from, such premises;”.
(7)In paragraph (c) of subsection (1), omit sub-paragraph (i) (which is superseded by the amendment made by subsection (6) above).
(8)In paragraph (d) of subsection (1), for “and the making of such returns, as may be specified in the regulations" substitute “ the notification of such information, and the making of such returns, as may be specified in the regulations or required by the Commissioners ”.
(9)After subsection (1) insert—
“(1A)Regulations under subsection (1) above may, in particular, include provision—
(a)imposing, or providing for the imposition under the regulations of, conditions and restrictions relating to any of the matters mentioned in that subsection;
(b)enabling the Commissioners to dispense with compliance with any provision contained in the regulations in such circumstances and subject to such conditions (if any) as they may determine.”.