{
  "url": "https://openlegislation.uk/tobacco-products-duty-act-1979/section-8U",
  "json_url": "https://openlegislation.uk/tobacco-products-duty-act-1979/section-8U.json",
  "legislation": "ukpga/1979/7",
  "legislation_title": "Tobacco Products Duty Act 1979",
  "legislation_url": "https://openlegislation.uk/tobacco-products-duty-act-1979",
  "path": "section/8U",
  "kind": "section",
  "number": "8U",
  "heading": "Raw tobacco: application of Customs and Excise Management Act 1979",
  "text": "The Commissioners may by regulations provide that specified provisions of the Customs and Excise Management Act 1979 apply (with or without modification)—\n(a) in relation to persons who carry on controlled activities as they apply in relation to revenue traders whose trade or business relates to tobacco products, and\n(b) in relation to raw tobacco as they apply in relation to tobacco products.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1979/7/section/8U",
    "retrieved_at": "2026-11-05T03:39:34.742244+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."
}