F66[42.—(1) Where the packaging of a tobacco product or any printed material attached to or accompanying a tobacco product or such packaging bears an assertion that—

(a) smoking does not cause life threatening diseases,

(b) the smoking or consumption of one brand or class of tobacco product is less harmful than the smoking or consumption of others,

(c) the smoking of tobacco products is not addictive,

(d) filters attached to, or additives to or other ingredients of, a tobacco product render it less harmful than tobacco products that do not have filters attached, or do not contain such additives or ingredients,

the manufacturer, importer and distributor of the tobacco product concerned shall each be guilty of an offence.

(2) It shall be an offence for a person to sell by retail a tobacco product where the package containing the product bears an assertion referred to in subsection (1).]