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Regulation 3 Interpretation

(1)

In these Regulations—

  • “the Act” means the Tobacco Products Duty Act 1979;

  • “business day” has the meaning given in section 92 of the Bills of Exchange Act 1882 M1;

  • “duty” F1... means the duty of excise charged on tobacco products by section 2(1) of the Act M2;

  • “duty suspension arrangements” means any arrangements, including arrangements made by these Regulations, that enable tobacco products to be held or moved without payment of duty;

  • “electronic removal” has the meaning given in regulation 10 below;

  • F2“excise duty point” means the time when the duty is payable by a person, whether or not payment may be deferred, and is prescribed by Part 2 of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010;

  • “manufacturer”, subject to F3paragraphs (2) and (3) below, means any person who manufactures tobacco products in premises that may be registered as a registered factory;

  • “the occupier” means the manufacturer who occupies a registered factory or, as the case may be, a registered store;

  • “packet” means any box, package, container or other receptacle that contains the tobacco product in which that product is, or is intended to be, presented for retail supply but does not include any additional outer wrapping that may be discarded at the time the packet is opened;

  • “payment day” means the day specified as payment day in regulation 17 below;

  • “recycling” means reworking the tobacco or tobacco substitute constituents of the tobacco product, and “recycled” should be construed accordingly;

  • F4...

  • “registered factory” has the meaning given in regulation 4 below;

  • “registered premises” means any registered factory or any registered store;

  • “registered store” has the meaning given in regulation 5 below;

  • “removal” includes electronic removal and “remove” and “removed” should be construed accordingly;

  • “repackaging” means the replacement of any packaging or wrapping material that is customary, necessary or both customary and necessary to enclose and present tobacco products for retail sale purposes and “repackaged” should be construed accordingly;

  • “specified tobacco products” has the meaning given in regulation 21 below.

F5(1A)

In these Regulations, references to “cigarettes”, “hand-rolling tobacco”, and “chewing tobacco” are references to the products described in the Tobacco Products (Descriptions of Products) Order 2003.

(2)

For the purposes of these Regulations two bodies corporate may be treated jointly as a manufacturer if—

(a)

one of them manufactures tobacco products in premises that may be registered as a registered factory,

(b)

one of the other body corporate’s principal activities is the storage of tobacco products manufactured by the first mentioned body corporate, and

(c)

one of them controls the other or, although neither controls the other, they are both controlled by the same body corporate.

F6(3)

In Part VII of these regulations “manufacturer” has the meaning given by sections 7D(3) and (4) of the Act.

Annotations

Textual amendments

F1

Words in reg. 3(1) omitted (1.4.2010) by virtue of The Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (S.I. 2010/593), reg. 2, Sch. 2 para. 15(1)(a)

F2

Words in reg. 3(1) inserted (1.4.2010) by The Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (S.I. 2010/593), reg. 2, Sch. 2 para. 15(1)(b)

F3

Words in reg. 3(1) substituted (1.10.2006) by The Tobacco Products (Amendment) Regulations 2006 (S.I. 2006/2368), regs. 1, 3(a)

F4

Words in reg. 3 omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 41(2) (with reg. 42); S.I. 2020/1640, reg. 2, Sch.

F5

Reg. 3(1A) inserted (1.8.2003) by The Tobacco Products (Amendment) Regulations 2003 (S.I. 2003/1523), regs. 1, 2(2)

F6

Reg. 3(3) inserted (1.10.2006) by The Tobacco Products (Amendment) Regulations 2006 (S.I. 2006/2368), regs. 1, 3(b)

Marginal citations

M1

1882 c. 61 (45 & 46 Vict); section 92 was amended by the Banking and Financial Dealings Act 1971 (c. 80), sections 3 and 4.

M2

Section 2(1) was amended by the Finance Act 1981 (c. 35), Schedule 19, Part III.

Notes on Part I

Modifications

C1

Pt. 1 modified (1.12.2002) by S.I. 2000/426, art. 3 (as substituted by The Channel Tunnel (Alcoholic Liquor and Tobacco Products) (Amendment) Order 2002 (S.I. 2002/2693), arts. 1, 4)

C2

Pt. 1 applied (with modifications) (24.11.2003) by The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2003 (S.I. 2003/2758), arts. 1, 2(c), Sch.