Regulation 24 Administration of communications and providing samplesI1
United Kingdom
The Commissioners for Her Majesty's Revenue and Customs may give directions as to matters of administration in relation to—
a submission, declaration or notification (“a communication”), or
a sample of tobacco products,
required to be made, given or provided to HMRC under these Regulations or the provisions of any of the Commission Implementing Regulation listed in paragraph (3).
A direction under paragraph (1) may prescribe—
the form and method of delivery of a communication or a sample,
the information which must be provided with a communication or a sample,
when a communication or a sample must be made, given or provided, and
that a communication is to be made electronically.
The provisions of the Commission Implementing Regulation are—
Article 7(2) (declaration by the provider of an anti-tampering device),
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Article 35(5) (notification by third-party providers of change in circumstances related to independence), and
Article 35(7) (notification by third-party providers of threats or attempts to undermine independence).
Annotations
Textual amendments
- F1
Reg. 24(3)(b) omitted (31.12.2020) by virtue of The Tobacco Products (Traceability System and Security Features) (Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1496), reg. 1(2), Sch. 3 para. 16 (with regs. 8, 9, 10(2)-(5), 11, 12)