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.