# Taxation (Tobacco and Sugar) Act 1685, Section III: Barter of Goods deemed a Sale, and Duty paid on both if liable.


Penalty.
And bee it further enacted That a Barter Trucke or Exchange of one Goods for another shall to all Intents and Purposes be deemed and reputed a Sale, and the Duties presently paid for both Commodities if they be both lyable thereunto or for such of the Commodities as are lyable, upon paine of forfeiting by the Partyes Bartering Trucking or Exchanging as in case of not paying the Duties for the like Goods upon the Sale of them.

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Source: https://www.legislation.gov.uk/aep/Ja2/1/4/section/III (the official version)
Page: https://openlegislation.uk/taxation-tobacco-and-sugar-act-1685/section-III
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.