Tobacco Products Duty Act 1979
Tobacco Products Duty Act 1979 (1979 c. 7)
- Tobacco Products Duty Act 1979 (1979 c. 7)
- 1 Tobacco products.
- 2 Charge and remission or repayment of tobacco products duty.
- 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 4 Calculation of duty in case of cigarettes more than 8 cm. long.
- 5 Retail price of cigarettes.
- 6 Alteration of rates of duty.
- 6A Anti-forestalling notices in connection with anticipated alteration of rate of duty
- 6B Anti-forestalling notices: sanctions
- 7 Regulations for management of duty.
- 7A Duty not to facilitate smuggling
- 7B Penalty for facilitating smuggling: initial notice
- 7C Penalty for facilitating evasion: penalty notice
- 7D Sections 7A to 7C: supplemental
- 8 Charge in cases of default.
- 8A Fiscal marks: introductory.
- 8B Power to alter range of products to which fiscal marking applies.
- 8C Fiscal mark regulations.
- 8D Fiscal marks: public notices.
- 8E Failure to comply with fiscal mark regulations and public notices.
- 8F Sale of marked tobacco when not permitted: penalties.
- 8G Offences: possession and sale etc. of unmarked tobacco.
- 8H Offences: use of premises for sale of unmarked tobacco.
- 8J Interfering with fiscal marks: penalties.
- 8JA Tracing and security: regulations
- 8JB Tracing and security: sanctions
- 8JC Tracing and security: disclosure of information
- 8K Raw tobacco: definitions
- 8L Raw tobacco: requirement for approval
- 8M Regulations about approval etc.
- 8N Exemptions from requirement for approval
- 8O Raw tobacco: penalties
- 8P Penalties under section 8O: special reduction
- 8Q Penalties under section 8O: assessment of penalty
- 8R Penalties under section 8O: reasonable excuse
- 8S Penalties under section 8O: double jeopardy
- 8T Forfeiture of raw tobacco
- 8U Raw tobacco: application of Customs and Excise Management Act 1979
- 8V Tobacco products manufacturing machinery: licensing scheme
- 9 Regulations.
- 10 Interpretation.
- 11 Repeals, savings and transitional and consequential provisions.
- 12 Citation and commencement.
- SCHEDULES
- SCHEDULE 1 Table of Rates of Tobacco Products Duty
- SCHEDULE 2 REPEALS
Feedback