Section 163A was added by section 26 of the Finance Act 2000 (c.17).

http://www.legislation.gov.uk/uksi/2016/1172/schedule/2/paragraph/5/madeThe Raw Tobacco (Approval Scheme) Regulations 2016enKing's Printer of Acts of Parliament2018-11-13EXCISESection 8L(1) of the Tobacco Products Duty Act 1979 (c. 7) (“TPDA 1979”) provides that a person may not carry on a controlled activity otherwise than in accordance with an approval given by the Commissioners for Her Majesty’s Revenue and Customs (“the Commissioners”) under that section. A “controlled activity” is defined by section 8K(3) of TPDA 1979 as any activity involving raw tobacco.SCHEDULE 2PART 2Application of CEMA 1979 with modifications5Section 163A of CEMA 19791

Section 163A of CEMA 1979 (power to search articles) is applied with the following modification.

2

Subsection (2)(a) is omitted.

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Section 163A of CEMA 1979 (power to search articles)
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is applied with the following modification.
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