# The Raw Tobacco (Approval Scheme) Regulations 2016, Regulation 2: Interpretation


In these Regulations—
“approved person” means a person to whom written approval is provided in accordance with regulation 6(4);
“CEMA 1979” means the Customs and Excise Management Act 1979;
“notice” means a notice in writing;
“prescribed” means prescribed by the Commissioners in a published notice, as revised or replaced from time to time and “prescribe” is construed accordingly;
“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;
“TPDA 1979” means the Tobacco Products Duty Act 1979.

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Source: https://www.legislation.gov.uk/uksi/2016/1172/regulation/2 (the official version)
Page: https://openlegislation.uk/raw-tobacco-approval-scheme-regulations-2016/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.