reg 3 Meaning of tobacco products supplied in any part of the United Kingdom
(1) For the purposes of these Regulations, tobacco products are supplied in any part of the United Kingdom if ... a person— (a) supplies the product— (i) for consumption in any part of the United Kingdom or through the travel retail sector , or (ii) with a view to it being supplied for consumption in any part of the United Kingdom or through the travel retail sector , (b) offers or agrees to supply it in those circumstances, ... (c) exposes or possesses it for supply in those circumstances , or (d) causes or allows the supply of tobacco products at a facility, and “ supply in any part of the United Kingdom ” is to be construed accordingly. (1A) For the purposes of paragraph (1)(d) a person who causes or allows the supply of tobacco products at a facility includes— (a) the holder of the EOID, if there is an EOID linked to the facility; and (b) the person who is responsible for the facility where the supply occurred, and for this purpose the person responsible for the facility is the person who— (i) is entitled to control its use, (ii) is entrusted with its management, or (iii) is otherwise in charge of it. (2) In the case of a cross-border distance sale of a product, the product is to be treated for the purposes of these Regulations— (a) where the consumer is located in Great Britain, as supplied and presented for retail sale in Great Britain; (b) where the consumer is located in Northern Ireland, as supplied and presented for retail sale in Northern Ireland. (3) In this regulation, cross-border distance sale” means— (a) in relation to Great Britain, a distance sale to a consumer (“C”) where, at the time C orders a product from a retailer, C is located in Great Britain and the retailer is established outside Great Britain; (b) in relation to Northern Ireland, a distance sale to a consumer (“C”) where, at the time C orders a product from a retailer, C is located in Northern Ireland and the retailer is established outside Northern Ireland.