Section 8L Raw tobacco: requirement for approvalF1
A person may not carry on a controlled activity otherwise than in accordance with an approval given by the Commissioners under this section.
The Commissioners may approve a person to carry on a controlled activity only if satisfied that—
the person is a fit and proper person to carry on the activity, and
the activity will not be carried on for the purpose of, or with a view to, the fraudulent evasion of the duty of excise charged on tobacco products under section 2(1).
An approval may—
specify the period of approval, and
be subject to conditions or restrictions.
The Commissioners may at any time for reasonable cause revoke or vary the terms of an approval.
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)
Modifications
- C1
S. 8L(1) excluded (1.1.2017) by The Raw Tobacco (Approval Scheme) Regulations 2016 (S.I. 2016/1172), regs. 1(2), 18
- C2
S. 8L(1) excluded (1.1.2017) by The Raw Tobacco (Approval Scheme) Regulations 2016 (S.I. 2016/1172), regs. 1(2), 20(1), (2)
- C3
S. 8L(1) excluded (1.1.2017) by The Raw Tobacco (Approval Scheme) Regulations 2016 (S.I. 2016/1172), regs. 1(2), 17
- C4
S. 8L(1) excluded (1.1.2017) by The Raw Tobacco (Approval Scheme) Regulations 2016 (S.I. 2016/1172), regs. 1(2), 19