PART 5ENFORCEMENT
Application of CEMA 197922
1
The provisions of CEMA 1979, specified in Parts 1 and 2 of Schedule 2, apply—
a
in relation to persons who carry on controlled activities as they apply in relation to revenue traders whose trade or business relates to tobacco products, and
b
in relation to raw tobacco as they apply in relation to tobacco products.
2
The provisions in—
a
Part 1 apply without modification
b
Part 2 apply with the modifications set out in that Part.