Matches and Mechanical Lighters Duties Act 1979

Matches

1 Excise duty on matches

(1) There shall be charged on matches—

(a) imported into the United Kingdom ; or

(b) manufactured in the United Kingdom and sent out from the premises of a manufacturer of matches,

a duty of excise at the rate of £0.49 for every 7,200 matches (and so in proportion for any less number of matches).

(2) For the purposes of the duty chargeable under subsection (1) above, a match which has more than one point of ignition shall be reckoned as so many matches as there are points of ignition.

2 Licences to manufacture matches

(1) No person shall manufacture matches unless he holds an excise licence for that purpose granted under this section.

(2) A licence granted under this section shall expire on the 31st March next after it is granted.

(3) On any licence granted under this section there shall be charged an excise licence duty of £1.

(4) If any person manufactures matches otherwise than under and in accordance with a licence granted under this section, he shall be liable on summary conviction to a penalty of £50 and the matches shall be liable to forfeiture.

3 Regulations about matches

(1) The Commissioners may, with a view to the protection of the revenue, make regulations—

(a) regulating the manufacture of matches and the removal of matches from the premises of a licensed manufacturer ;

(b) for securing and collecting the excise duty chargeable on matches manufactured in the United Kingdom;

(c) providing for the remission or repayment of excise duty on defective matches;

(d) for authorising the removal from the premises of a licensed manufacturer without payment of excise duty of matches removed for exportation or shipment as stores or for warehousing, or removed to other premises of that manufacturer or to premises of another licensed manufacturer;

(e) for securing that there is on every container of matches a notification of the contents, or the minimum or maximum contents, of the container.

(2) In subsection (1) above "licensed manufacturer" means a person who holds a licence granted under section 2 above.

(3) If any person contravenes or fails to comply with any regulation made under subsection (1) above, he shall be liable on summary conviction to a penalty of £50, and any article in respect of which the offence was committed shall be liable to forfeiture.

(4) The power to make regulations under subsection (1) above shall be exercisable by statutory instrument and any statutory instrument by which the power is exercised shall be subject to annulment in pursuance of a resolution of either House of Parliament.