CHAPTER 5 U.K. DETERMINATION OF THE MAXIMUM RETAIL SELLING PRICE OF MANUFACTURED TOBACCO, COLLECTION OF EXCISE DUTY, EXEMPTIONS AND REFUNDS

Article 17 U.K.

The following may be exempted from excise duty or excise duty already paid on them may be refunded:

(a)

denatured manufactured tobacco used for industrial or horticultural purposes;

(b)

manufactured tobacco which is destroyed under administrative supervision;

(c)

manufactured tobacco which is solely intended for scientific tests and for tests connected with product quality;

(d)

manufactured tobacco which is reworked by the producer.

Member States shall determine the conditions and formalities to which the abovementioned exemptions or refunds are subject.