# The Tobacco Products Regulations 1979 (Amendment) Regulations 1990, Note: Explanatory note


(This note is not part of the Regulations)
These Regulations, which come into force on 1st April 1990, amend the Tobacco Products Regulations 1979.
In order to obtain duty credit or repayment there is no longer a requirement to show that products, returned for destruction, are unmerchantable through natural deterioration. However, products merely returned to the stock of an occupier of registered premises are no longer eligible for duty credit or repayment. Corresponding provisions will operate for imported tobacco products (Regulation 23).
Other changes modify the provisions on the keeping and inspection of records (Regulation 21) and make amendments to the definitions of “materials” and “payment day” (Regulations 3 and 26).

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Source: https://www.legislation.gov.uk/uksi/1990/544/note (the official version)
Page: https://openlegislation.uk/tobacco-products-regulations-1979-amendment-regulations-1990/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.