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The Tobacco Products Manufacturing Machinery (Licensing Scheme) Regulations 2018
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- UK Statutory Instruments
- 2018 No. 75
- PART 3
- Regulation 4
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4. The Commissioners may grant a licence to a person to carry out a regulated activity only if the Commissioners are satisfied that the person—
(a)is a fit and proper person to carry out the regulated activity, and
(b)will not use an item of tobacco products manufacturing machinery 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) of the Tobacco Products Duty Act 1979(1).
(1)
Section 2(1) was amended by Part 3 of Schedule 19 to the Finance Act 1981 (c. 35).
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