(1)The following definitions apply for the purposes of sections 8L to 8U.
(2)“Raw tobacco” means the leaves or any other part of a plant of the genus Nicotiana but does not include—
(a)any part of a living plant, or
(b)a tobacco product.
(3)“Controlled activity” means any activity involving raw tobacco.]
Textual Amendments
F1Ss. 8K-8U inserted (6.12.2016 except for the insertion of s. 8L(1), 1.4.2017 in so far as not already in force) by Finance Act 2016 (c. 24), s. 179(1)(5); S.I. 2016/1171, reg. 2(2)(3)