Tobacco Products Duty Act 1979
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Change 1
8B Power to alter range of products to which fiscal marking applies.
(1) The Commissioners may by order made by statutory instrument amend section 8A above for the purpose of causing fiscal marking— (a) to apply to any description of tobacco products to which it does not apply, or (b) to cease to apply to any description of tobacco products to which it does apply. (2) Where fiscal marking applies to any description of tobacco products, the Commissioners may by regulations provide that fiscal marking does not apply to such products of that description as are of a description specified in the regulations. (3) A statutory instrument containing (whether alone or with other provisions) an order under subsection (1)(a) above shall not be made unless a draft of the instrument has been laid before, and approved by a resolution of, each House of Parliament. (4) A statutory instrument that— (a) contains (whether alone or with other provisions) an order under subsection (1) above, and (b) is not subject to any requirement that a draft of the instrument be laid before and approved by a resolution of each House of Parliament, shall be subject to annulment in pursuance of a resolution of either House of Parliament.
8B Power to alter range of products to which fiscal marking applies.
(1) The Commissioners may by order made by statutory instrument amend section 8A above for the purpose of causing fiscal marking— (a) to apply to any description of tobacco products to which it does not apply, or (b) to cease to apply to any description of tobacco products to which it does apply. (2) Where fiscal marking applies to any description of tobacco products, the Commissioners may by regulations provide that fiscal marking does not apply to such products of that description as are of a description specified in the regulations. (3) A statutory instrument containing (whether alone or with other provisions) an order under subsection (1)(a) above shall not be made unless a draft of the instrument has been laid before, and approved by a resolution of, each House of Parliament. (4) A statutory instrument that— (a) contains (whether alone or with other provisions) an order under subsection (1) above, and (b) is not subject to any requirement that a draft of the instrument be laid before and approved by a resolution of each House of Parliament, shall be subject to annulment in pursuance of a resolution of either House of Parliament.
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