Finance Act, 1943

Sale of tobacco on aircraft.

9.—(1) Section 12 (which relates to the sale of tobacco in railway carriages under excise licence) of the Revenue Act, 1884 , shall apply and have effect in relation to aircraft and the proprietors of aircraft in like manner as it applies and has effect in relation to railway carriages and railway companies.

(2) For the purpose of giving jurisdiction, any sale of tobacco on an aircraft shall be deemed to have taken place either where it has actually taken place or in any place in which the aircraft may be found.