- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made).
24.—(1) The Commissioners for Her Majesty’s Revenue and Customs may give directions as to matters of administration in relation to—
(a)a submission, declaration or notification (“a communication”), or
(b)a sample of tobacco products,
required to be made, given or provided to HMRC under these Regulations or the provisions of any of the Commission Implementing Regulation listed in paragraph (3).
(2) A direction under paragraph (1) may prescribe—
(a)the form and method of delivery of a communication or a sample,
(b)the information which must be provided with a communication or a sample,
(c)when a communication or a sample must be made, given or provided, and
(d)that a communication is to be made electronically.
(3) The provisions of the Commission Implementing Regulation are—
(a)Article 7(2) (declaration by the provider of an anti-tampering device),
(b)Article 8(4) (notification by the ID Issuer of algorithms),
(c)Article 35(5) (notification by third-party providers of change in circumstances related to independence), and
(d)Article 35(7) (notification by third-party providers of threats or attempts to undermine independence).
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: