Sale of marked tobacco when not permitted: penalties.
8F
1
This section applies if provision made by or under—
a
regulations made under section 8C above, or
b
a notice published under section 8D above,
provides for any tobacco products to carry a period of sale mark.
2
In this section—
- “
a period of sale mark
” means a fiscal mark indicating any of the matters mentioned in subsection (2)(e) of section 8C above; and
- “
prohibited time
”, in relation to tobacco products that carry a period of sale mark, means a time when, according to the mark, sale of the products is not permissible.
3
If—
a
a person sells by way of retail sale, or exposes for retail sale, any tobacco products that carry a period of sale mark, and
b
he so sells or exposes the products at a prohibited time,
his so selling or exposing the products shall attract a penalty under section 9 of the
Finance Act 1994 (civil penalties) and the products are liable to forfeiture.
Ss. 8A-8J inserted (28.7.2000) by 2000 c. 17, s. 14
1994 c. 9.