Finance Act 1993
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Change 1
14 Hand-rolling tobacco.
(1) In the Tobacco Products Duty Act 1979, section 1 (definition of tobacco products) shall be amended as follows. (2) In subsection (2) (definition of hand-rolling tobacco) after paragraph (a) there shall be inserted— (aa) which is of a kind used for making into cigarettes; or . (3) In paragraph (b) of subsection (2) (more than 25 per cent. by weight of the tobacco particles have a width of less than 0.6 mm) for “0.6” there shall be substituted “ 1 ”. (4) The following subsection shall be inserted after subsection (2)— (2A) For the purposes of subsection (2)(aa) above the use for making into cigarettes must amount to more than occasional use but need not amount to common use. (5) In subsection (3) (power to amend definitions) after “(2)” there shall be inserted “ or (2A) ”.
14 Hand-rolling tobacco.
(1) In the Tobacco Products Duty Act 1979, section 1 (definition of tobacco products) shall be amended as follows. (2) In subsection (2) (definition of hand-rolling tobacco) after paragraph (a) there shall be inserted— (aa) which is of a kind used for making into cigarettes; or . (3) In paragraph (b) of subsection (2) (more than 25 per cent. by weight of the tobacco particles have a width of less than 0.6 mm) for “0.6” there shall be substituted “ 1 ”. (4) The following subsection shall be inserted after subsection (2)— (2A) For the purposes of subsection (2)(aa) above the use for making into cigarettes must amount to more than occasional use but need not amount to common use. (5) In subsection (3) (power to amend definitions) after “(2)” there shall be inserted “ or (2A) ”.
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