Summary

Guidance about the HMRC licensing scheme that coverstobacco manufacturing machinery, including the legislation, requirements for approval, what needs to be licensed and how the scheme works.

Contents

  1. TOBPMMLS0500
    Data protection
  2. TOBPMMLS1000
    Introduction
  3. TOBPMMLS2000
    The scheme
  4. TOBPMMLS3000
    Application for a licence
  5. TOBPMMLS4000
    Fit and proper test
  6. TOBPMMLS5000
    Granting or refusing an application for a licence
  7. TOBPMMLS6000
    Obligations
  8. TOBPMMLS7000
    Variations and Revocations
  9. TOBPMMLS8000
    Record Keeping
  10. TOBPMMLS9000
    Offences/penalties
  11. TOBPMMLS10000
    Due diligence
  12. TOBPMMLS11000
    What is trading without a licence
  13. TOBPMMLS12000
    Forfeiture
  14. TOBPMMLS13000
    Reviews and appeals
  15. TOBPMMLS14000
    Rules for transferring a licence