{
  "url": "https://openlegislation.uk/raw-tobacco-approval-scheme-regulations-2016/schedule-1/paragraph-1",
  "json_url": "https://openlegislation.uk/raw-tobacco-approval-scheme-regulations-2016/schedule-1/paragraph-1.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": "schedule/1/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "(1) The following are the records referred to in regulation 21, namely all—\n(a) records relating to the import or export of exempt tobacco;\n(b) records relating to the ordering or delivery of exempt tobacco;\n(c) invoices and receipts relating to exempt tobacco.\n(2) In this paragraph, “exempt tobacco” means any raw tobacco in relation to which a person is an exempt person by virtue of regulation 18 (stalks and stems) or 20 (snuff products).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2016/1172/schedule/1/paragraph/1",
    "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."
}