{
  "url": "https://openlegislation.uk/matches-and-mechanical-lighters-duties-act-1979-repealed-111993/section-6",
  "json_url": "https://openlegislation.uk/matches-and-mechanical-lighters-duties-act-1979-repealed-111993/section-6.json",
  "legislation": "ukpga/1979/6",
  "legislation_title": "Matches and Mechanical Lighters Duties Act 1979 (repealed 1.1.1993)",
  "legislation_url": "https://openlegislation.uk/matches-and-mechanical-lighters-duties-act-1979-repealed-111993",
  "path": "section/6",
  "kind": "section",
  "number": "6",
  "heading": "Excise duty on mechanical lighters.",
  "text": "(1) There shall be charged on mechanical lighters—\n(a) imported into the United Kingdom; or\n(b) manufactured in the United Kingdom and sent out from the premises of a manufacturer of mechanical lighters,\na duty of excise at the rate of £0.50 for each lighter.\n(2) The duty chargeable under subsection (1) above shall be chargeable on mechanical lighters which when imported or sent out as mentioned in that subsection are incomplete as well as on lighters which at that time are complete.\n(3) No duty shall be chargeable under this section on a mechanical lighter which is shown to the satisfaction of the Commissioners to be constructed solely for the purposes of igniting gas for domestic or industrial use.\n(4) The Commissioners may, subject to such conditions as they see fit to impose, exempt from the duty chargeable under this section any mechanical lighters which are shown to their satisfaction to be intended to be used as parts of miners’ lamps.\n(5) If, save as permitted under subsection (4) above or regulations under section 7(1) below, a manufacturer of mechanical lighters sends out from his premises any mechanical lighter without payment of the duty chargeable on it under this section, 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.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "“£0.50” substituted (retrospectively) by Finance Act 1981 (c. 35, SIF 40:1), s. 3(2)(4)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words inserted (retrospectively) by Finance Act 1981 (c. 35, SIF 40:1), s. 3(3)(4)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "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"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1979/6/section/6",
    "retrieved_at": "2026-10-29T10:19:14.343206+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}