HC Deb 02 May 1928 vol 216 c1743

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 be made complete by the addition of a flint, and on every such lighter sent out in an incomplete state from 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."

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