TTTC6100 - Extending powers to Trading Standards

An amendment to the Tobacco Products (Traceability and Security Features) Regulations 2019, extends powers to allow officers of a local enforcement authority (in GB a local weights and measures authority and in Northern Ireland, a district council, collectively referred to in this guidance as Trading Standards), to investigate compliance with Reg 6(1), and to report breaches of the 2019 regulations to HMRC, using the disclosure gateway set out in Reg 24(A)(2). These reports are then evaluated by HMRC to determine whether a penalty (a “Sanction”) is appropriate.