TPD6010 - Manufacture: The Law
The following is a list of the law and regulations dealing specifically with the manufacturing process and related records.
- Section 8 of the âTobacco Products Duty Act 1979â, which empowers you to call for payment of duty on product deemed to have been manufactured from materials which have not been satisfactorily accounted for (see section TPD6080 âMaterials Reconciliationâ).
- Regulation 4 of the âTobacco Products Regulations 2001â which is concerned with the registration of factories.
- Regulation 6 of the âTobacco Products Regulations 2001â which is concerned with the revocation of registration.
- Regulation 7 of the âTobacco Products Regulations 2001â which is concerned with conditions and requirements of registration.
- Regulation 9 of the âTobacco Products Regulations 2001â which is concerned with removal of tobacco product.
- Regulation 11 of the âTobacco Products Regulations 2001â which is concerned with the treatment of refuse.
- Regulation 14 of the âTobacco Products Regulations 2001â which is concerned with the payment and calculation of duty, but in particular with the production account.
- Regulation 20 of the âTobacco Products Regulations 2001â which is concerned with the requirement to make returns.