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Regulations.
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83.—(1) The Commissioners may make regulations for the purpose of giving full effect to the provisions of this Chapter.
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(2) In particular, but without prejudice to the generality of subsection (1), regulations under this section may—
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(a) govern the importation, production, treatment, storage and removal from storage of materials and tobacco products,
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(b) prescribe the method of charging, securing and collecting tobacco products tax,
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(c) require a manufacturer of tobacco products and a person who imports materials or tobacco products to keep in a specified manner, and to preserve for a specified period, such accounts and records relating to the purchase, receipt, sale, disposal or manufacture of materials and tobacco products as may be specified and to keep for a specified period any other books or documents relating to any of the matters aforesaid and to allow an officer to inspect and take copies of such accounts and records and of any other books or documents kept by the manufacturer relating to any of the matters aforesaid,
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(d) provide for the approval by the Commissioners of premises to be used for the receipt, storage, manufacture or delivery of materials or tobacco products and for compliance, as respects the premises, by the occupier with such conditions as may be specified in writing by an officer,
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(e) require a manufacturer of tobacco products to furnish at such times and in such form as may be specified returns in relation to such matters as may be specified,
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(f) where a rate of tobacco products tax is related to the price at which a tobacco product is sold by retail, require manufacturers and importers of tobacco products to supply such information relating to that price, and changes and proposed changes in that price,
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(g) prescribe the form of tax stamps to be used to collect tobacco products tax on specified tobacco products,
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(h) govern the printing, transportation, storage, sale, release and supply of tax stamps,
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(i) prescribe the manner in which tax stamps are to be affixed,
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(j) specify the records to be kept by tobacco manufacturers, importers, authorised warehousekeepers and tax representatives in relation to tax stamps which are either or both obtained and held by each one of them.
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(3) Regulations made under this section may make different provisions for—
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(a) different tobacco products and for different types of each product, and
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(b) persons, premises or products of different classes or descriptions, for different circumstances and for different cases.
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