Tobacco Products Regulations 1979 (Amendment) Regulations 1990
| Jurisdiction | UK Non-devolved |
| Citation | SI 1990/544 |
1990 No. 544
CUSTOMS AND EXCISE
The Tobacco Products Regulations 1979 (Amendment) Regulations 1990
Made 8th March 1990
Laid before Parliament 9th March 1990
Coming into force 1st April 1990
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 2(2) and 7(1) of the Tobacco Products Duty Act 19791, and of all other powers enabling them in that behalf, hereby make the following Regulations:
Citation, commencement and interpretation
1.—(1) These Regulations may be cited as the Tobacco Products Regulations 1979 (Amendment) Regulations 1990 and shall come into force on 1st April 1990.
(2) In these Regulations “the principal Regulations” means the Tobacco Products Regulations 19792.
(3) Subject to regulation (2) below any word or expression used in these Regulations to which a meaning is given in the principal Regulations has, except where the context otherwise requires, the same meaning in these Regulations.
Amendment of the principal Regulations
2.—(1) In regulation 3 of the principal Regulations there shall be inserted—
“business day” means a day which is a business day within the meaning of the Bills of Exchange Act 18823for the purpose of the General Account of the Commissioners of Customs and Excise at the Bank of England in London, and “non-business day” shsall be construed accordingly;
“officer” means the proper officer of Customs and Excise;
“recycling” means reworking the tobacco or tobacco substitute constituents of the tobacco product, and “recycled” shall be construed accordingly;
“repackaging” means the replacement of any packaging or wrapping material which is customary and necessary to enclose and present tobacco products for retail sale purposes, and “repackaged” shall be construed accordingly.
(2) For the definition of “materials” in regulation 3 of the principal Regulations there shall be substituted—
““materials” means manufactured and unmanufactured tobacco, tobacco substitutes and tobacco products intended for further manufacture.”
3. For regulation 21 of the principal Regulations there shall be substituted—
“21.—(1) Save as the Commissioners may otherwise allow, the occupier of registered premises and any other person commercially concerned with the importation, exportation, supply or use of any tobacco product chargeable with a duty which has not been paid or, which having been paid, has been repaid, shall keep all documents and other records which relate to the receipt, manufacture,...
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