Amendment of the Tobacco Products Regulations 2001
12.—(1) The Tobacco Products Regulations 2001(1) are amended as follows.
(2) In regulation 23 (exceptions to the requirement to carry a fiscal mark)—
(a)omit paragraph (1)(aa);
(b)in paragraph (1A)(b) after “1979” insert “or under section 3 of the Taxation (Cross-border Trade) Act 2018”.
(3) After regulation 25(2) (offences-supplementary provisions) insert—
“(2A) A person afforded relief from duty under section 3 of the Taxation (Cross-border Trade) Act 2018 is not guilty of an offence contrary to section 8G(4) of the Act unless his conduct occasioned the excise duty point prescribed by regulation 12(4) above.”
S.I. 2001/1712; regulation 23 is amended by S.I. 2002/2692 and 2006/1787. There is another amending instrument, but it is not relevant.