Matches and Mechanical Lighters Duties Act 1979
| Jurisdiction | UK Non-devolved |
| Citation | 1979 c. 6 |
| Year | 1979 |
imported into the United Kingdom; ormanufactured in the United Kingdom and sent out from the premises of a manufacturer of matches,(2) For the purposes of the duty chargeable under subsection (1) above, a match which has more than one point of ignition shall be reckoned as so many matches as there are points of ignition.(1) No person shall manufacture matches unless he holds an excise licence for that purpose granted under this section.(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (4) If any person manufactures matches otherwise than under and in accordance with a licence granted under this section, he shall be liable on summary conviction to a penalty of F5level 3 on the standard scale, and the matches shall be liable to forfeiture.regulating the manufacture of matches and the removal of matches from the premises of a licensed manufacturer;for securing and collecting the excise duty chargeable on matches manufactured in the United Kingdom;providing for the remission or repayment of excise duty on defective matches;for authorising the removal from the premises of a licensed manufacturer without payment of excise duty of matches removed for exportation F6, removal to the Isle of Man or shipment as stores or for warehousing, or removed to other premises of that manufacturer or to premises of another licensed manufacturer;for securing that there is on every container of matches a notification of the contents, or the minimum or maximum contents, of the container.(2) In subsection (1) above “licensed manufacturer” means a person who holds a licence granted under section 2 above.(3) If any person contravenes or fails to comply with any regulation made under subsection (1) above, he shall be liable on summary conviction to a penalty of F7level 3 on the standard scale, and any article in respect of which the offence was committed shall be liable to forfeiture.(4) The power to make regulations under subsection (1) above shall be exercisable by statutory instrument and any statutory instrument by which the power is exercised shall be subject to annulment in pursuance of a resolution of either House of Parliament.(1) For the purposes of this Act “mechanical lighter” means any portable contrivance intended to provide a means of ignition, whether by spark, flame or otherwise, being a mechanical, chemical, electrical or similar contrivance.any component which is, in accordance with section 5 below, the prescribed component of a mechanical lighter; orany assembly which includes such a component,(1) Until otherwise provided by an order under subsection (2) below, for the purposes of section 4(2) above the prescribed component of an imported mechanical lighter shall be the body.(2) Subject to subsection (1) above, in section 4(2) above the “prescribed component”, in relation to a mechanical lighter falling within any class or description of mechanical lighters, means such one of the component parts of a lighter of that class or description as the Treasury may by order designate for this purpose as being the component part or one of the component parts in such a lighter least likely to require replacement.(3) The power to make orders under subsection (2) above shall be exercisable by statutory instrument and any statutory instrument by which the power is exercised shall be laid before the House of Commons after being made.(4) A statutory instrument made under subsection 2 above which extends the incidence of duty shall cease to have effect on the expiration of a period of 28 days from the date on which it is made unless at some time before the expiration of that period it has been approved by a resolution of the House of Commons, but without prejudice to anything previously done under it or to the making of a new order.In reckoning any such period no account shall be taken of any time during which Parliament is dissolved or prorogued or during which the House of Commons is adjourned for more than 4 days.(5) A statutory instrument made under subsection (2) above which does not extend the incidence of duty shall be subject to annulment in pursuance of a resolution of the House of Commons.imported into the United Kingdom; ormanufactured in the United Kingdom and sent out from the premises of a manufacturer of mechanical lighters,(2) The duty chargeable under subsection (1) above shall be chargeable on mechanical lighters which when imported or sent out as mentioned in that subsection are incomplete as well as on lighters which at that time are complete.(3) No duty shall be chargeable under this section on a mechanical lighter which is shown to the satisfaction of the Commissioners to be constructed solely for the purposes of igniting gas for domestic F9or industrial use.(4) The Commissioners may, subject to such conditions as they see fit to impose, exempt from the duty
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