Matches and Mechanical Lighters Duties Act 1979

Mechanical lighters

4 Mechanical lighters

(1) For the purposes of this Act "mechanical lighter" means any portable contrivance intended to provide a means of ignition, whether by spark, flame or otherwise, being a mechanical, chemical, electrical or similar contrivance.

(2) For the purposes of this Act—

(a) any component which is, in accordance with section 5 below, the prescribed component of a mechanical lighter; or

(b) any assembly which includes such a component,

shall be deemed to be a mechanical lighter; and any reference in this Act to a manufacturer of mechanical lighters includes a reference to a person by whom any prescribed component of a mechanical lighter, or assembly which includes such a component, has been manufactured in the course of a business carried on by him, notwithstanding that he has not carried on the manufacture at a time when such a component or assembly is deemed to be a mechanical lighter.

5 The prescribed component

(1) Until otherwise provided by an order under subsection (2) below, for the purposes of section 4(2) above the prescribed component of an imported mechanical lighter shall be the body.

(2) Subject to subsection (1) above, in section 4(2) above the "prescribed component", in relation to a mechanical lighter falling within any class or description of mechanical lighters, means such one of the component parts of a lighter of that class or description as the Treasury may by order designate for this purpose as being the component part or one of the component parts in such a lighter least likely to require replacement.

(3) The power to make orders under subsection (2) above shall be exercisable by statutory instrument and any statutory instrument by which the power is exercised shall be laid before the House of Commons after being made.

(4) A statutory instrument made under subsection (2) above which extends the incidence of duty shall cease to have effect on the expiration of a period of 28 days from the date on which it is made unless at some time before the expiration of that period it has been approved by a resolution of the House of Commons, but without prejudice to anything previously done under it or to the making of a new order.

In reckoning any such period no account shall be taken of any time during which Parliament is dissolved or prorogued or during which the House of Commons is adjourned for more than 4 days.

(5) A statutory instrument made under subsection (2) above which does not extend the incidence of duty shall be subject to annulment in pursuance of a resolution of the House of Commons.

6 Excise duty on mechanical lighters

(1) There shall be charged on mechanical lighters—

(a) imported into the United Kingdom ; or

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

a duty of excise at the rate of £0.20 for each lighter.

(2) The duty chargeable under subsection (1) above shall be chargeable on mechanical lighters which when imported or sent out as mentioned in that subsection are incomplete as well as on lighters which at that time are complete.

(3) No duty shall be chargeable under this section on a mechanical lighter which is shown to the satisfaction of the Commissioners to be constructed solely for the purposes of igniting gas for domestic use.

(4) The Commissioners may, subject to such conditions as they see fit to impose, exempt from the duty chargeable under this section any mechanical lighters which are shown to their satisfaction to be intended to be used as parts of miners' lamps.

(5) If, save as permitted under subsection (4) above or regulations under section 7(1) below, a manufacturer of mechanical lighters sends out from his premises any mechanical lighter without payment of the duty chargeable on it under this section, 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.

7 Regulations about mechanical lighters

(1) The Commissioners may make regulations—

(a) prohibiting the manufacture of mechanical lighters (including the assembling of parts of mechanical lighters, whether to form complete mechanical lighters or not) except by a person who holds a licence granted for that purpose under the regulations ;

(b) for fixing the date of the expiration of licences granted under the regulations;

(c) for regulating the manufacture of mechanical lighters and the removal of them from the place of manufacture with a view to securing and collecting the excise duty chargeable on them ;

(d) for requiring every manufacturer of mechanical lighters to give security by bond or otherwise—

(i) for the keeping of such records as, in pursuance of regulations under this subsection, he may be required to produce to an officer; and

(ii) for the payment of all excise duty payable by him;

(e) providing for the delivery to and receipt by manufacturers licensed under the regulations of mechanical lighters imported into or manufactured in the United Kingdom without payment of the excise duty chargeable on them;

(f) for authorising the removal from the premises of a manufacturer licensed under the regulations without payment of excise duty of mechanical lighters for exportation or shipment as stores or for warehousing for exportation or for use as stores;

(g) for the remission or repayment, subject to such conditions as may be prescribed in the regulations, of any excise duty chargeable or paid on mechanical lighters—

(i) which have been destroyed or have become unfit for use by unavoidable accident before removal from a manufacturer's premises; or

(ii) which have been sent back to the place of manufacture as being defective.

(2) Where an officer finds that the number of mechanical lighters in the stock or possession of a manufacturer of mechanical lighters is less than the manufacturer's recorded number, then, except in so far as the deficiency is explained by the manufacturer to the satisfaction of the Commissioners, mechanical lighters to the number of the deficiency shall be deemed to have been sent out from the premises of the manufacturer on the day on which the deficiency first came to the notice of the officer.

(3) In subsection (2) above the " recorded number ", in relation to a manufacturer of mechanical lighters, means the number of mechanical lighters which, according to records or other documents produced by him in pursuance of regulations under subsection (1) above to the officer concerned, ought to be in his stock or possession.

(4) 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.

(5) 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.