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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Regulations)

These Regulations appoint 1st July 2019 as the day on which subsections (2) and (4) of section 57 of the Finance Act 2019 (c. 1) (“FA 2019”) come into force.

Subsection (2) of section 57 FA 2019 amends the Tobacco Products Duty Act 1979 (c. 7) (“TPDA”) by inserting a new category of tobacco product chargeable with excise duty, tobacco for heating, into section 1(1) TPDA. Subsection (4) of section 57 FA 2019 inserts a new duty rate for tobacco for heating by adding a new line into the table contained in Schedule 1 to the TPDA.

A Tax Information and Impact Note has not been prepared for these Regulations as they give effect to previously announced policy and are appointed day regulations.