Tobacco Products Duty Act 1979
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Change 1
8F Sale of marked tobacco when not permitted: penalties.
(1) This section applies if provision made by or under— (a) regulations made under section 8C above, or (b) a notice published under section 8D above, provides for any tobacco products to carry a period of sale mark. (2) In this section— “ a period of sale mark ” means a fiscal mark indicating any of the matters mentioned in subsection (2)(e) of section 8C above; and “ prohibited time ”, in relation to tobacco products that carry a period of sale mark, means a time when, according to the mark, sale of the products is not permissible. (3) If— (a) a person sells by way of retail sale, or exposes for retail sale, any tobacco products that carry a period of sale mark, and (b) he so sells or exposes the products at a prohibited time, his so selling or exposing the products shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties) and the products are liable to forfeiture.
8F Sale of marked tobacco when not permitted: penalties.
(1) This section applies if provision made by or under— (a) regulations made under section 8C above, or (b) a notice published under section 8D above, provides for any tobacco products to carry a period of sale mark. (2) In this section— “ a period of sale mark ” means a fiscal mark indicating any of the matters mentioned in subsection (2)(e) of section 8C above; and “ prohibited time ”, in relation to tobacco products that carry a period of sale mark, means a time when, according to the mark, sale of the products is not permissible. (3) If— (a) a person sells by way of retail sale, or exposes for retail sale, any tobacco products that carry a period of sale mark, and (b) he so sells or exposes the products at a prohibited time, his so selling or exposing the products shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties) and the products are liable to forfeiture.
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