Application of CEMA 1979
This section has no associated Explanatory Memorandum
22.—(1) The provisions of CEMA 1979, specified in Parts 1 and 2 of Schedule 2, apply—
(a)in relation to persons who carry on controlled activities as they apply in relation to revenue traders whose trade or business relates to tobacco products, and
(b)in relation to raw tobacco as they apply in relation to tobacco products.
(2) The provisions in—
(a)Part 1 apply without modification
(b)Part 2 apply with the modifications set out in that Part.