Section 8K Raw tobacco: definitionsF1
(1)
The following definitions apply for the purposes of sections 8L to 8U.
(2)
“Raw tobacco” means the leaves or any other part of a plant of the genus Nicotiana but does not include—
(a)
any part of a living plant, or
(b)
a tobacco product.
(3)
“Controlled activity” means any activity involving raw tobacco.
Annotations
Textual amendments
- F1
Ss. 8K-8U inserted (6.12.2016 except for the insertion of s. 8L(1), 1.4.2017 in so far as not already in force) by Finance Act 2016 (c. 24), s. 179(1)(5); S.I. 2016/1171, reg. 2(2)(3)