the case may be, products manufactured from the materials; or (b)that. (2)Subject to such conditions as they see fit to impose, the Commissioners shall remit or repay the duty charged by this section where it is shown to their satisfaction that (a)the products in question have been (i)exported or shipped as stores, or (ii)used solely for. Amendments (Textual) 6AAnti-forestalling notices in connection with anticipated alteration of rate of dutyewsn. (6)The procedure on any reference to a referee under subsection (4) above shall be such as may be determined by the referee; and the referees decision on any such reference shall be final and conclusive. Amendments (Textual) Marginal Citations 8G Offences: possession and sale etc. (4)The penalty under subsection (2) above shall be calculated by reference to the duty currently charged on the products. (3)A notice under this section may make different provision for different cases. (7)The Lord Chancellor is to appoint the referee. (4)The Commissioners may notify a manufacturer in writing that they think the risk of smuggling into the United Kingdom is particularly great in relation to (a)products marketed under a specified brand name; (b)products supplied to persons carrying on business in or in relation. (3)In subsection (1) the reference to reducing a penalty includes a reference to (a)staying a penalty, and (b)agreeing a compromise in relation to proceedings for a penalty. (1)The Treasury may by order made by statutory instrument increase or decrease any of the rates of duty for the time being in force under the Table in Schedule 1 to this Act by such percentage of the rate, not exceeding 10 per cent.,. Amendments (Textual) 8E Failure to comply with fiscal mark regulations and public notices.
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Amendments (Textual) 8PPenalties under section 8O: special reductionewsn. Amendments (Textual modifications etc. For the purposes of the references to a thousand cigarettes in paragraph 1 in the Table in Schedule 1 to this Act.
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(2)It is a defence for a person charged with an offence under subsection (1) above to prove shipacookie com coupon code that the unmarked products were not required by virtue of this Act to carry a duty-paid fiscal mark. (2)For the purposes of subsection (1 b) (a)where the person relies on another person to do anything, that is not a reasonable excuse unless the first person took reasonable care to avoid the contravention; (b)where the person had a reasonable excuse for the relevant act. (1)A manager of premises commits an offence if he suffers the premises to be used for the sale of unmarked products. (1)The Commissioners may by regulations provide that section 8L(1) does not apply in relation to a person (an exempt person) who (a)carries on any controlled activity, or a controlled activity of a specified description, and (b)meets the conditions (if any) specified by or under the. (1)Where the records or returns kept or made by any person in pursuance of regulations under section 2 or 7 above show that any tobacco products or materials for their manufacture are or have been in his possession or under his control, the Commissioners may. (1A)A statutory instrument containing regulations under section 8M, 8N, 8U or 8V is subject to annulment in pursuance of a resolution of the House of Commons. (3)The regulations may provide that the prohibition does not apply (a)in relation to persons, or items of tobacco products manufacturing machinery, of a specified description; (b)in specified circumstances. (2)Regulations under this Act (a)may enable the Commissioners to dispense with compliance with a provision of the regulations (whether absolutely or conditionally (b)may make provision generally or only in relation to specified cases or circumstances, (c)may make different provision in relation to different cases. (5)It is a defence for a person charged with an offence under subsection (4) above to prove that the unmarked products were not required by virtue of this Act to carry a duty paid fiscal mark.
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