7 Regulations for management of duty.

1

The Commissioners may with a view to managing the duty charged by section 2 above make regulations—

a

prescribing the method of charging the duty and for securing and collecting the duty;

b

for the registration of premises for the safe storage of tobacco products and for requiring the deposit of tobacco products in, and regulating their treatment in and removal from, premises so registered;

c

for the registration of premises where—

i

tobacco products are manufactured;

ii

materials for the manufacture of tobacco products are grown, produced, stored or treated; or

iii

refuse from the manufacture of tobacco products is stored or treated,

and for regulating the storage and treatment in, and removal from, premises so registered of such materials and refuse;

d

for requiring the keeping and preservation of such records, and the making of such returns, as may be specified in the regulations; and

e

for the inspection of goods, documents and premises.

2

If any person fails to comply with any regulation made under subsection (1) above F1his failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalities), and any article in respect of which any person fails to comply with any such regulation, or which is found on premises in respect of which any person has failed to comply with any such regulation, shall be liable to forfeiture