Part I

Customs and Excise, Value Added Tax and Car Tax
Chapter I

Customs and Excise

Other provisions

Tobacco products duty: retail price of cigarettes.
8
In section 5 of the Tobacco Products Duty Act 1979—
a
in paragraph (b) of subsection (1) (determination of retail price of cigarettes by reference to price recommended by a manufacturer or importer), for “price recommended by the importer or manufacturer" and “price so recommended" there shall be substituted “ recommended price ”; and
b
after that subsection there shall be inserted the following subsection—
1A
In subsection (1) above “recommended price”—
a
in relation to a case in which cigarettes of the applicable description are manufactured by a manufacturer in a member State, means any price recommended by that manufacturer; and
b
in relation to a case which does not fall within paragraph (a) above, means any price recommended by an importer of cigarettes of the applicable description.
1979 c. 7.