# Matches and Mechanical Lighters Duties Act 1979 (repealed 1.1.1993), Section 3: Regulations about matches.

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

(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 , 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 level 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.

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Source: https://www.legislation.gov.uk/ukpga/1979/6/section/3 (the official version)
Page: https://openlegislation.uk/matches-and-mechanical-lighters-duties-act-1979-repealed-111993/section-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.