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Tobacco and Other Smoking Products Act 1927
66Endorsement on wholesale tobacco merchant’s invoices
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66 Endorsement on wholesale tobacco merchant’s invoices (1) The holder of a wholesale tobacco merchant’s licence commits an offence if— (a) the holder issues an invoice in relation to the sale of a smoking product; and
(b) the invoice does not state, in upper case letters, ‘SOLD BY LICENSED ACT WHOLESALER’. (2) An offence against subsection (1) is a strict liability offence. (a) is not the holder of a wholesale tobacco merchant’s licence; and (b) issues an invoice in relation to the sale of a smoking product that indicates (expressly or impliedly) that the person holds the licence.