# Matches and Mechanical Lighters Duties Act 1979 (repealed 1.1.1993), Section 1: Excise duty on matches.

Extent: E+W+S+N.I.

(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 £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.

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Source: https://www.legislation.gov.uk/ukpga/1979/6/section/1 (the official version)
Page: https://openlegislation.uk/matches-and-mechanical-lighters-duties-act-1979-repealed-111993/section-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.