{
  "url": "https://openlegislation.uk/raw-tobacco-approval-scheme-regulations-2016/regulation-2",
  "json_url": "https://openlegislation.uk/raw-tobacco-approval-scheme-regulations-2016/regulation-2.json",
  "legislation": "uksi/2016/1172",
  "legislation_title": "The Raw Tobacco (Approval Scheme) Regulations 2016",
  "legislation_url": "https://openlegislation.uk/raw-tobacco-approval-scheme-regulations-2016",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations—\n“approved person” means a person to whom written approval is provided in accordance with regulation 6(4);\n“CEMA 1979” means the Customs and Excise Management Act 1979;\n“notice” means a notice in writing;\n“prescribed” means prescribed by the Commissioners in a published notice, as revised or replaced from time to time and “prescribe” is construed accordingly;\n“review and appeal provisions” means the provisions in respect of the review of, or an appeal against, a decision set out in sections 15C (review by HMRC) and 16 (appeals to a tribunal) of the Finance Act 1994 and “review” and “appeal” in regulation 8(2) are to be construed as though those provisions have been engaged;\n“TPDA 1979” means the Tobacco Products Duty Act 1979.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1979 c. 2."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1994 c. 9. Section 15C was added by S.I 2009/56."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2016/1172/regulation/2",
    "retrieved_at": "2026-10-28T23:17:31.865955+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}