179 Raw tobacco approval scheme
Finance Act 2016 (2016 c 24) | Legislation

Raw Tobacco

179  Raw tobacco approval scheme

(1)     After section 8J of TPDA 1979 insert—

“8K Raw tobacco: definitions

(1)     The following definitions apply for the purposes of sections 8L to 8U.

(2)     “Raw tobacco” means the leaves or any other part of a plant of the genus Nicotiana but does not include—

(a)     any part of a living plant, or

(b)     a tobacco product.

(3)     “Controlled activity” means any activity involving raw tobacco.

8L Raw tobacco: requirement for approval

(1)     A person may not carry on a controlled activity otherwise than in accordance with an approval given by the Commissioners under this section.

(2)     The Commissioners may approve a person to carry on a controlled activity only if satisfied that—

(a)     the person is a fit and proper person to carry on the activity, and

(b)     the activity will not be carried on for the purpose of, or with a view to, the fraudulent evasion of the duty of excise charged on tobacco products under section 2(1).

(3)     An approval may—

(a)     specify the period of approval, and

(b)     be subject to conditions or restrictions.

(4)     The Commissioners may at any time for reasonable

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