The Tobacco Products (Higher Tar Cigarettes) Regulations 1978
The Commissioners of Customs and Excise, by virtue of the powers conferred on them by section 1 of the Finance Act 1978(a), section 4 of the Finance Act 1976(b) as amended by section 3(5) of the Finance Act 1977(c) and of all other powers enabling them in that behalf, hereby make the following Regulations:—

(a) 1978 c. 42.    (b) 1976 c. 40.    (c) 1977 c. 36.    (d) 1889 c. 63.    (e) S.I. 1977/1779.