Statutory Instruments
2013 No. 2720
Excise
The Tobacco Products (Amendment) Regulations 2013
Made
22nd October 2013
Laid before Parliament
23rd October 2013
Coming into force
1st January 2014
Citation and commencement
1. These Regulations may be cited as the Tobacco Products (Amendment) Regulations 2013 and come into force on 1st January 2014.
Amendment of the Tobacco Products Regulations 2001
2. The Tobacco Products Regulations 2001( 3 ) are amended as follows.
3. In regulation 23 (exceptions to the requirement to carry a fiscal mark) after regulation 23(2A)( 4 ), insert—
“ (2B) Specified tobacco products that do not contain any tobacco are not required to carry a fiscal mark. ” .
Simon Bowles
Jim Harra
Two of the Commissioners for Her Majesty’s Revenue and Customs
22nd October 2013
Section 10(3) of the Tobacco Products Duty Act 1979 (c. 7) provides that expressions used in that Act have the same meaning as provided in the Customs and Excise Management Act 1979 (c. 2) . Section 1(1) of the Customs and Excise Management Act 1979 (as amended by the Commissioners for Revenue and Customs Act 2005 (c. 11) , Schedule 4, paragraphs 20 and 22(b)) defines “the Commissioners” as “the Commissioners for Her Majesty’s Revenue and Customs”.
1979 c. 7 ; section 8B was inserted by the Finance Act 2000 (c. 17) .
S.I. 2001/1712 , to which there are amendments not relevant to these Regulations.
Regulation 23(2A) was inserted by S.I. 2006/1787 .