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Section 3 Regulations about matches.

United Kingdom

(1)

The Commissioners may, with a view to the protection of the revenue, make regulations—

(a)

regulating the manufacture of matches and the removal of matches from the premises of a licensed manufacturer;

(b)

for securing and collecting the excise duty chargeable on matches manufactured in the United Kingdom;

(c)

providing for the remission or repayment of excise duty on defective matches;

(d)

for authorising the removal from the premises of a licensed manufacturer without payment of excise duty of matches removed for exportation F1, removal to the Isle of Man or shipment as stores or for warehousing, or removed to other premises of that manufacturer or to premises of another licensed manufacturer;

(e)

for securing that there is on every container of matches a notification of the contents, or the minimum or maximum contents, of the container.

(2)

In subsection (1) above “licensed manufacturer” means a person who holds a licence granted under section 2 above.

(3)

If any person contravenes or fails to comply with any regulation made under subsection (1) above, he shall be liable on summary conviction to a penalty of F2level 3 on the standard scale, and any article in respect of which the offence was committed shall be liable to forfeiture.

(4)

The power to make regulations under subsection (1) above shall be exercisable by statutory instrument and any statutory instrument by which the power is exercised shall be subject to annulment in pursuance of a resolution of either House of Parliament.

Annotations

Textual amendments

F1

Words inserted by Isle of Man Act 1979 (c. 58), Sch. 1 para. 34

F2

Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6

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Act repealed (1.1.1993) by Finance (No. 2) Act 1992 (c. 48), ss. 6(1)(2), 82, Sch. 18 Pt.II