http://www.legislation.gov.uk/ukpga/1979/6Matches and Mechanical Lighters Duties Act 1979 (repealed 1.1.1993)An Act to consolidate the enactments relating to the excise duties on matches and mechanical lighters.1980-02-29texttext/xmlenStatute Law Database2011-05-271993-01-01 1979 c.611There shall be charged on matches—aimported into the United Kingdom; orbmanufactured in the United Kingdom and sent out from the premises of a manufacturer of matches,a duty of excise at the rate of £1.15 for every 7,200 matches (and so in proportion for any less number of matches).2For 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.21No person shall manufacture matches unless he holds an excise licence for that purpose granted under this section.2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4If 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 level 3 on the standard scale, and the matches shall be liable to forfeiture.31The Commissioners may, with a view to the protection of the revenue, make regulations—aregulating the manufacture of matches and the removal of matches from the premises of a licensed manufacturer;bfor securing and collecting the excise duty chargeable on matches manufactured in the United Kingdom;cproviding for the remission or repayment of excise duty on defective matches;dfor authorising the removal from the premises of a licensed manufacturer without payment of excise duty of matches removed for exportation , removal to the Isle of Man or shipment as stores or for warehousing, or removed to other premises of that manufacturer or to premises of another licensed manufacturer;efor securing that there is on every container of matches a notification of the contents, or the minimum or maximum contents, of the container.2In subsection (1) above “licensed manufacturer” means a person who holds a licence granted under section 2 above.3If 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 level 3 on the standard scale, and any article in respect of which the offence was committed shall be liable to forfeiture.4The 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.41For 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.2For the purposes of this Act—aany component which is, in accordance with section 5 below, the prescribed component of a mechanical lighter; orbany 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.51Until 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.2Subject 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.3The 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.4A 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.5A 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.61There shall be charged on mechanical lighters—aimported into the United Kingdom; orbmanufactured in the United Kingdom and sent out from the premises of a manufacturer of mechanical lighters,a duty of excise at the rate of £0.50 for each lighter.2The 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.3No 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 or industrial use.4The 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.5If, 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 level 3 on the standard scale, and any article in respect of which the offence was committed shall be liable to forfeiture.71The Commissioners may make regulations—aprohibiting 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;bfor enabling licences granted under the regulations to be surrendered or revoked in such circumstances as are specified in the regulations;cfor 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;dfor requiring every manufacturer of mechanical lighters to give security by bond or otherwise—ifor the keeping of such records as, in pursuance of regulations under this subsection, he may be required to produce to an officer; andiifor the payment of all excise duty payable by him;eproviding 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;ffor authorising the removal from the premises of a manufacturer licensed under the regulations without payment of excise duty of mechanical lighters for exportation , removal to the Isle of Man or shipment as stores or for warehousing for exportation [, removal to the Isle of Man] or for use as stores;gfor 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—iwhich have been destroyed or have become unfit for use by unavoidable accident before removal from a manufacturer’s premises; oriiwhich have been sent back to the place of manufacture as being defective.2Where 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.3In 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.4If 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 level 3 on the standard scale, and any article in respect of which the offence was committed shall be liable to forfeiture.5The 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.81In this Act “mechanical lighter” has the meaning given by section 4(1) above.2This Act and the other Acts included in the Customs and Excise Acts 1979 shall be construed as one Act but where a provision of this Act refers to this Act that reference is not to be construed as including a reference to any of the others.3Any expression used in this Act or in any instrument made under this Act to which a meaning is given by any other Act included in the Customs and Excise Acts 1979 has, except where the context otherwise requires, the same meaning in this Act or in any such instrument as in that Act; and for ease of reference the Table below indicates the expressions used in this Act to which a meaning is given by any other such Act—Customs and Excise Management Act 1979“the Commissioners”“the Customs and Excise Acts 1979”“container”“officer”“shipment”“stores”“warehousing”.91The enactments specified in the Schedule to this Act are hereby repealed to the extent specified in the third column of that Schedule.2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 101This Act may be cited as the Matches and Mechanical Lighters Duties Act 1979 and is included in the Acts which may be cited as the Customs and Excise Acts 1979.2This Act shall come into operation on 1st April 1979.SCHEDULESection 9(1)

Act repealed (1.1.1993) by Finance (No. 2) Act 1992 (c. 48), ss. 6(1)(2), 82, Sch. 18 Pt.II “£1.15” substituted (retrospectively) by Finance Act 1981 (c. 35, SIF 40:1), s. 3(1)(4)S. 2(2) repealed by Finance Act 1986 (c. 41, SIF 40:1), ss. 8(2)(a), 114, Sch. 23 Pt. IVS. 2(3) repealed by Finance Act 1986 (c. 41, SIF 40:1), s. 114, Sch. 23 Pt. IVWords substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6Words inserted by Isle of Man Act 1979 (c. 58), Sch. 1 para. 34Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6 “£0.50” substituted (retrospectively) by Finance Act 1981 (c. 35, SIF 40:1), s. 3(2)(4)Words inserted (retrospectively) by Finance Act 1981 (c. 35, SIF 40:1), s. 3(3)(4)Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6S. 7(1)(b) substituted by Finance Act 1986 (c. 41, SIF 40:1), s. 8(6), Sch. 5 para. 5Words inserted by Isle of Man Act 1979 (c. 58), Sch. 1 para. 35Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6The text of s. 9(1) and Sch. is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.S. 9(2)(3) repealed by Value Added Tax Act 1983 (c. 55, SIF 40:2), s. 50(2), Sch. 11S. 9(4) repealed by Value Added Tax Act 1983 (c. 55, SIF 40:2), s. 50(2), Sch. 11The text of s. 9(1) and Sch. is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.