The Finance Act 2016, Section 179 (Appointed Days) Regulations 2016
These Regulations appoint the days on which the amendments made by section 179 of the Finance Act 2016 (c. 24) (“FA 2016”) come into force. The amendments introduce a scheme prohibiting any person from carrying out any activity involving raw tobacco, unless the person holds an approval given by Her Majesty’s Revenue and Customs (“HMRC”).