The Tobacco Products (Amendment) Regulations 1993

• Citation: S.I. 1993/2167
• Sections: 4

Section 1

These Regulations may be cited as the Tobacco Products (Amendment) Regulations 1993 and shall come into force on 30th September 1993.

Section 2

The Tobacco Products Regulations 1979 shall be amended as follows.

Section 3

In regulation 3 the following definitions shall be inserted–

(a) after the definition of “duty”–

“electronic removal” has the meaning given in regulation 16A below;

(b) after the definition of “recycling”–

“removal” includes electronic removal;

Section 4

After regulation 16 there shall be inserted the following regulation–

Electronic removal

(16A)

(1) Where tobacco products are held in any registered store to which this regulation applies they shall be deemed to have been removed therefrom at the time of their electronic removal or, if earlier, at the time they are actually removed.

(2) This regulation applies to registered stores in respect of which the records relating to removal are kept by means of a computer or other electronic system approved by the Commissioners; and the Commissioners may at any time revoke such approval upon giving fourteen days' notice in writing.

(3) The occupier of any registered store where electronic removal may take place shall keep such records as may be specified in a notice published by the Commissioners and not withdrawn by a further notice.

(4) Electronic removal shall mean the making of an entry in the records specified in accordance with paragraph (3) above which identifies the tobacco product which is the subject of that entry as having been removed from that store for the purpose of these Regulations notwithstanding that it remains in that store.

(5) Any entry made in accordance with paragraph (4) above may not be cancelled, amended or altered.

(6) Where the electronic removal of any tobacco product takes place on a day upon which an increase in the rate of duty chargeable on that product takes effect, then if that removal takes place after 11.59 am on that day, the time of removal shall be deemed to be the time at which that increase takes effect.