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A tobacco products distributor is required to calculate the tobacco products tax due based on the wholesale cost (Regulation 4076) of the tobacco products distributed and remit the total amount owed each month with their tax return

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Andrew Last, council cabinet member, said: "The action we're taking is part of national efforts to stamp out this illegal market." Neighbourhood policing inspector Tor Lindsay said: "Illegal tobacco and illicit vapes are not harmless bargains - they are often linked to organised criminal activity and pose real risks to public safety