# Finance (No. 2) Act 1992, Section 8: Tobacco products duty: retail price of cigarettes.


In section 5 of the Tobacco Products Duty Act 1979—
(a) in paragraph (b) of subsection (1) (determination of retail price of cigarettes by reference to price recommended by a manufacturer or importer), for “price recommended by the importer or manufacturer" and “price so recommended" there shall be substituted “ recommended price ”; and
(b) after that subsection there shall be inserted the following subsection—
“(1A) In subsection (1) above “recommended price”—
(a) in relation to a case in which cigarettes of the applicable description are manufactured by a manufacturer in a member State, means any price recommended by that manufacturer; and
(b) in relation to a case which does not fall within paragraph (a) above, means any price recommended by an importer of cigarettes of the applicable description.”

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Source: https://www.legislation.gov.uk/ukpga/1992/48/section/8 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-1992/section-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.