Section 8F Sale of marked tobacco when not permitted: penalties.F1
This section applies if provision made by or under—
regulations made under section 8C above, or
a notice published under section 8D above,
provides for any tobacco products to carry a period of sale mark.
In this section—
“ a period of sale mark ” means a fiscal mark indicating any of the matters mentioned in subsection (2)(e) of section 8C above; and
“ prohibited time ”, in relation to tobacco products that carry a period of sale mark, means a time when, according to the mark, sale of the products is not permissible.
If—
a person sells by way of retail sale, or exposes for retail sale, any tobacco products that carry a period of sale mark, and
he so sells or exposes the products at a prohibited time,
his so selling or exposing the products shall attract a penalty under section 9 of the M1Finance Act 1994 (civil penalties) and the products are liable to forfeiture.
Annotations
Textual amendments
- F1
Ss. 8A-8J inserted (28.7.2000) by 2000 c. 17, s. 14
Marginal citations
- M1