§ 8. "That as from the twenty-eighth day of April, nineteen hundred and twenty-eight, there shall be charged on every mechanical lighter manufactured in the United Kingdom which is complete or which could he made complete by the addition of a flint, and on every such lighter sent out in an incomplete state front the premises of a manufacturer of such lighters an excise duty of sixpence.
§ In this Resolution the expression 'mechanical lighter' means any mechanical or chemical contrivance which is portable and is intended for producing a spark or flame, whether by itself or when brought into contact with gas."