# The Finance Act 2009 (Section 101) (Vaping Products Duty) (Appointed Day) Order 2026, Article 3: Appointed Day


1st October 2026 is appointed as the day on which section 101 of the Finance Act 2009 (late payment interest on sums due to HMRC) comes into force for the purposes of vaping products duty and penalties under Part 4 of the Finance Act 2026.

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Source: https://www.legislation.gov.uk/uksi/2026/1024/article/3 (the official version)
Page: https://openlegislation.uk/finance-act-2009-section-101-vaping-products-duty-appointed-day-order-2026/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.