Where a person carries on a controlled activity in relation to raw tobacco in contravention of section 8L(1) or a requirement or restriction imposed by regulations under section 8N, the raw tobacco is liable to forfeiture.]
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)