Section 8L(1) of the TPDA 1979 does not apply to a person (“W”) who holds or transports waste raw tobacco solely in order to dispose of it permanently as waste, provided that W complies with conditions 1, 2 and 3.

Condition 1 is that W must not carry on another controlled activity.

Condition 2 is that W must not manufacture tobacco products.

Condition 3 is that W must not hold or transport an amount of waste raw tobacco which exceeds 2kg.

“Waste raw tobacco” means raw tobacco which derives from the cultivation of tobacco plants solely for horticultural purposes in the United Kingdom of plants of the Nicotiana genus.