The Tobacco Products Manufacturing Machinery (Licensing Scheme) Regulations, SI 2018/75, set out the new licensing scheme for tobacco manufacturing machinery in the UK. Registration for the scheme will begin on 1 April 2018, with full implementation and enforcement powers coming into effect on 1 August 2018. Primary legislation for the scheme was introduced in Finance (No 2) Act 2017. HMRC consulted during November and December 2017 on a draft of the regulations.
HMRC has also published new ‘Excise Notice 2004’ providing guidance on the licensing scheme.
The Tobacco Products Manufacturing Machinery (Licensing Scheme) Regulations, SI 2018/75, set out the new licensing scheme for tobacco manufacturing machinery in the UK. Registration for the scheme will begin on 1 April 2018, with full implementation and enforcement powers coming into effect on 1 August 2018. Primary legislation for the scheme was introduced in Finance (No 2) Act 2017. HMRC consulted during November and December 2017 on a draft of the regulations.
HMRC has also published new ‘Excise Notice 2004’ providing guidance on the licensing scheme.
