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Raw tobacco approval scheme draft regulations

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HMRC is consulting until 14 November 2016 on draft regulations setting out the detail of the approval scheme for users and dealers in raw tobacco, as introduced by Finance Act 2016. The scheme will come into effect on 1 April 2017, with the registration process due to begin in January 2017. See The Raw Tobacco (Approval Scheme) Regulations, SI 2016/Draft,

Issue: 1324
Categories: News , Indirect taxes , VAT