http://www.legislation.gov.uk/uksi/2016/1171/contents/made

The Finance Act 2016, Section 179 (Appointed Days) Regulations 2016

en

King's Printer of Acts of Parliament

2016-12-08

EXCISE

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”).