Business tax – policy paper

Tobacco Duty: raw tobacco registration scheme

This applies to any individual or business supplying, receiving, storing or using raw tobacco, including domestic users for smoking or non-smoking purposes.

Documents

Draft clause 82

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Draft explanatory notes clause 82

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Detail

This legislation gives HM Revenue and Customs additional powers to prevent evasion of excise duty through use of raw tobacco. It will be a condition of the registration that the person can show that their involvement with raw tobacco is for a controlled activity.