Section 1 Excise duty on matches.
United Kingdom
(1)
There shall be charged on matches—
(a)
imported into the United Kingdom; or
(b)
manufactured in the United Kingdom and sent out from the premises of a manufacturer of matches,
a duty of excise at the rate of F1£1.15 for every 7,200 matches (and so in proportion for any less number of matches).
(2)
For the purposes of the duty chargeable under subsection (1) above, a match which has more than one point of ignition shall be reckoned as so many matches as there are points of ignition.
Annotations
Textual amendments
- F1
“£1.15” substituted (retrospectively) by Finance Act 1981 (c. 35, SIF 40:1), s. 3(1)(4)
Notes on the whole Act
Textual amendments
- F1
Act repealed (1.1.1993) by Finance (No. 2) Act 1992 (c. 48), ss. 6(1)(2), 82, Sch. 18 Pt.II