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Draft legislation on the technical consultation of the Raw Tobacco Approval Scheme Regulations which sets out the framework of the scheme.
This applies to any individual or business supplying, receiving, storing or using raw tobacco, including domestic users for smoking or non-smoking purposes.
This tax information and impact note applies to manufacturers, importers, distributors, retailers and consumers of hand-rolling tobacco products.
This strategy document published by HM Revenue and Customs and UK Border Force addresses changes in the illicit tobacco market.
This Tax Information and Impact Note explains how tobacco duties will rise each year until the end of the next Parliament.
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