Section 8 | Tobacco products duty: retail price of cigarettes.

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.