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(1)In this Act “tobacco products” means any of the following products, namely,—
(d)other smoking tobacco; and
which are manufactured wholly or partly from tobacco or any substance used as a substitute for tobacco, but does not include herbal smoking products.
(2)Subject to subsection (3) below, in this Act “hand-rolling tobacco” means tobacco—
(a)which is sold or advertised by the importer or manufacturer as suitable for making into cigarettes; or
[F1(aa)which is of a kind used for making into cigarettes; or]
(b)of which more than 25 per cent. by weight of the tobacco particles have a width of less than [F21] mm.
[F3(2A)For the purposes of subsection (2)(aa) above the use for making into cigarettes must amount to more than occasional use but need not amount to common use.]
(3)The Treasury may by order made by statutory instrument provide that in this Act references to cigarettes, cigars, hand-rolling tobacco, other smoking tobacco and chewing tobacco shall or shall not include references to any product of a description specified in the order, being a product manufactured as mentioned in subsection (1) above but not including herbal smoking products; and any such order may amend or repeal subsection (2) [F4or (2A)] above.
(4)Subject to subsection (5) below, a statutory instrument by which there is made an order under subsection (3) above shall be laid before the House of Commons after being made; and unless the order is approved by that House before the expiration of 28 days beginning with the date on which it was made, it shall cease to have effect on the expiration of that period, 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)Subsection (4) above shall not apply to any order containing a statement by the Treasury that the order does not extend the incidence of the duty or involve a greater charge to duty or a reduction of any relief; and a statutory instrument by which any such order is made shall be subject to annulment in pursuance of a resolution of the House of Commons.
(6)In this section “herbal smoking products” means products commonly known as herbal cigarettes or herbal smoking mixtures.
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