Section 8N Exemptions from requirement for approvalF1

(1)

The Commissioners may by regulations provide that section 8L(1) does not apply in relation to a person (an “exempt person”) who—

(a)

carries on any controlled activity, or a controlled activity of a specified description, and

(b)

meets the conditions (if any) specified by or under the regulations.

(2)

The regulations may require an exempt person to comply with specified requirements or restrictions relating to the carrying on of a controlled activity.

(3)

The regulations may, in particular—

(a)

specify the maximum quantity of raw tobacco that may be involved in a controlled activity carried on by an exempt person;

(b)

require an exempt person to keep records relating to the activity.

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)