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 鈥淭obacco Products Duty Act 1979鈥�, 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 鈥淢aterials Reconciliation鈥�).
- Regulation 4 of the 鈥淭obacco Products Regulations 2001鈥� which is concerned with the registration of factories.
- Regulation 6 of the 鈥淭obacco Products Regulations 2001鈥� which is concerned with the revocation of registration.
- Regulation 7 of the 鈥淭obacco Products Regulations 2001鈥� which is concerned with conditions and requirements of registration.
- Regulation 9 of the 鈥淭obacco Products Regulations 2001鈥� which is concerned with removal of tobacco product.
- Regulation 11 of the 鈥淭obacco Products Regulations 2001鈥� which is concerned with the treatment of refuse.
- Regulation 14 of the 鈥淭obacco Products Regulations 2001鈥� which is concerned with the payment and calculation of duty, but in particular with the production account.
- Regulation 20 of the 鈥淭obacco Products Regulations 2001鈥� which is concerned with the requirement to make returns.