Introduction Details of the Section
2.Section 6A allows the Commissioners to publish an anti-forestalling notice that will specify a controlled period of up to three months and impose such restrictions as the Commissioners consider to be reasonable.
3.Section 6B provides for sanctions for failing to comply with the new anti-forestalling notices.
4.Subsection 6A(3)(a) provides for restrictions as to the total quantity of tobacco products which may be removed during a controlled period. Subsection 6A(3)(b) allows HM Revenue & Customs (HMRC) to apply monthly limits to removals during the controlled period.
5.Subsection 6A(4) provides a minimum level for the restricted quantities to be set by HMRC. This is based on the average daily clearance by the business concerned over the year ending two months before the start of the restricted period. The restricted amount may not be less than 80% of the average daily clearances as described above multiplied by the number of days in the restricted period.
6.Subsection 6A(5) prevents HMRC from imposing restrictions to remove quantities of tobacco products of less than 30% of the total allocation in any given month.
7.Subsections 6(a) and 7 provide a power to extend the controlled period where a Budget is later than anticipated. For example, one month later and after the initially specified controlled period.
8.Subsections 6B(1) and (2) provide for a penalty to be charged relating to the amount of goods cleared where there are removals in excess of a restriction on one or more occasion and where a person has failed to comply with the anti-forestalling notice.
9.Subsection 6B(3) provides for the amount of the penalty. In particular, there is a reduction of 50% where the person has given an admission notice.
10.Subsection 6B(5) provides that when a person has benefitted from a reduction in a given year, they cannot benefit from a reduction for the following three years.
11.Subsection 6B(6)(b) provides that the admission notice must be sent by the end of the restricted period rather than at the time when the closing statement is submitted.