Finance (No. 2) Act 1992
Write the words of this act the way you think they should read. Solon shows your change as a redline against the published text and pins it to that exact text, so it can never be applied to wording you did not see.
Change 1
8 Tobacco products duty: retail price of cigarettes.
In section 5 of the Tobacco Products Duty Act 1979— (a) in paragraph (b) of subsection (1) (determination of retail price of cigarettes by reference to price recommended by a manufacturer or importer), for “price recommended by the importer or manufacturer" and “price so recommended" there shall be substituted “ recommended price ”; and (b) after that subsection there shall be inserted the following subsection— (1A) In subsection (1) above “recommended price”— (a) in relation to a case in which cigarettes of the applicable description are manufactured by a manufacturer in a member State, means any price recommended by that manufacturer; and (b) in relation to a case which does not fall within paragraph (a) above, means any price recommended by an importer of cigarettes of the applicable description.
8 Tobacco products duty: retail price of cigarettes.
In section 5 of the Tobacco Products Duty Act 1979— (a) in paragraph (b) of subsection (1) (determination of retail price of cigarettes by reference to price recommended by a manufacturer or importer), for “price recommended by the importer or manufacturer" and “price so recommended" there shall be substituted “ recommended price ”; and (b) after that subsection there shall be inserted the following subsection— (1A) In subsection (1) above “recommended price”— (a) in relation to a case in which cigarettes of the applicable description are manufactured by a manufacturer in a member State, means any price recommended by that manufacturer; and (b) in relation to a case which does not fall within paragraph (a) above, means any price recommended by an importer of cigarettes of the applicable description.
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