{
  "url": "https://openlegislation.uk/finance-act-2026/schedule-15/paragraph-3",
  "json_url": "https://openlegislation.uk/finance-act-2026/schedule-15/paragraph-3.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "schedule/15/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": "Other amendments",
  "text": "CEMA 1979 is amended as follows—\n(a) in section 1(1), in the definition of “the Customs and Excise Act 1979” after “(alcohol duty)” insert “and Part 4 of FA 2026 (vaping products duty)”;\n(b) in section 1(3) at end insert—\n“\nPart 4 of FA 2026 (vaping products duty)\n“vaping products”\n”;\n(c) in section 112 (powers of entry upon premises, etc. of revenue traders)—\n(i) in subsection (3) after “alcoholic products” insert “or vaping products,”;\n(ii) in subsection (5) after “tobacco products” insert “or vaping products”;\n(d) in section 113(6) (power to search for concealed pipes, etc) after “alcoholic products” insert “or vaping products”;\n(e) in section 160(2A) (power to take samples) after “alcoholic products” insert “or vaping products”;\n(f) in section 161A(3) (power to search premises: search warrant) after “manufacture of spirits” insert “or vaping products”;\n(g) in section 163A(2) (power to search articles) after “alcoholic products,” insert “vaping products,”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2026/11/schedule/15/paragraph/3",
    "retrieved_at": "2026-10-29T08:42:24.914774+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}