Correction Slip
These Regulations appoint the days on which the amendments made by section 179 of the Finance Act 2016 (c. 24) (“FA 2016”) come into force. The amendments introduce a scheme prohibiting any person from carrying out any activity involving raw tobacco, unless the person holds an approval given by Her Majesty’s Revenue and Customs (“HMRC”).
Lifecycle
Department
Made
05 Dec 2016
—
Comes into force
TBC
Enabling power
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 179(5) and (6) of the Finance Act 2016.
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