TPD12020 | Fiscal Marks: The Law
From HM Revenue & Customs · Tobacco Products Duty
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 12 and annex 1 of Notice 476 TPD.