The Raw Tobacco (Approval Scheme) Regulations, SI 2016/1172, set out the detail of the approval scheme for users and dealers in raw tobacco, as introduced by Finance Act 2016. The registration scheme will be introduced from 1 January 2017, with the general prohibition for anyone not registered coming into force on 1 April 2017, together with enforcement powers. HMRC consulted on a draft of the regulations between September and November 2016.
The commencement regulations, the Finance Act 2016, Section 179 (Appointed Days) Regulations, SI 2016/1171, came into force on 6 December.
The Raw Tobacco (Approval Scheme) Regulations, SI 2016/1172, set out the detail of the approval scheme for users and dealers in raw tobacco, as introduced by Finance Act 2016. The registration scheme will be introduced from 1 January 2017, with the general prohibition for anyone not registered coming into force on 1 April 2017, together with enforcement powers. HMRC consulted on a draft of the regulations between September and November 2016.
The commencement regulations, the Finance Act 2016, Section 179 (Appointed Days) Regulations, SI 2016/1171, came into force on 6 December.
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