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HMRC internal manual

Tobacco Products Duty

From
HM Revenue & Customs
Updated
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Fiscal Marks: The Law

The law concerning fiscal marks is contained in:
 

  • the “Tobacco Products Duty (TPD) Act 1979”, sections 8A-8H and section 2(2);
  • the “Tobacco Products Regulations 2001”; and
  • section 11 and annex 1 of Notice 476 TPD.