F82[50.—(1) Where an authorised officer takes a sample of a tobacco product or F83[a sample of a tobacco product or a nicotine inhaling product or a sample of any substance or article used in the manufacturing, processing or storage of tobacco products or nicotine inhaling products], he or she shall divide the sample into 3 approximately equal parts, and place each part into separate containers which he or she shall forthwith seal and mark in such a manner as to identify it as part of the sample taken by that authorised officer.

(2) Where an authorised officer has complied with subsection (1) he or she shall—

(a) offer one of the sealed containers to the owner or person for the time being in charge or possession of the F83[tobacco product or nicotine inhaling product], substance or article from which the sample concerned was taken,

(b) retain one of the sealed containers, and

(c) forward, or cause to be forwarded, one of the sealed containers to a designated laboratory for the purposes of analysis.

F83[(3) Where a tobacco product or a nicotine inhaling product, or any substance or article used in the manufacturing, processing or storage of a tobacco product or a nicotine inhaling product is contained in a container and its division into parts is (for whatever reason) not practicable, an authorised officer, who wishes to take samples of such tobacco product or nicotine inhaling product, substance or article for the purposes of analysis, shall take possession of 3 such containers belonging to the same batch, and each such container shall be deemed to be part of a sample for the purposes of subsection (1), and the provisions of subsections (1) and (2) shall apply thereto accordingly.]]