The Raw Tobacco (Approval Scheme) Regulations 2016
Section 8L(1) of the Tobacco Products Duty Act 1979 (c. 7) (“TPDA 1979”) provides that a person may not carry on a controlled activity otherwise than in accordance with an approval given by the Commissioners for Her Majesty’s Revenue and Customs (“the Commissioners”) under that section. A “controlled activity” is defined by section 8K(3) of TPDA 1979 as any activity involving raw tobacco.