# Finance Act 2026, Paragraph 3: Other amendments

Extent: E+W+S+N.I.

CEMA 1979 is amended as follows—
(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)”;
(b) in section 1(3) at end insert—
“
Part 4 of FA 2026 (vaping products duty)
“vaping products”
”;
(c) in section 112 (powers of entry upon premises, etc. of revenue traders)—
(i) in subsection (3) after “alcoholic products” insert “or vaping products,”;
(ii) in subsection (5) after “tobacco products” insert “or vaping products”;
(d) in section 113(6) (power to search for concealed pipes, etc) after “alcoholic products” insert “or vaping products”;
(e) in section 160(2A) (power to take samples) after “alcoholic products” insert “or vaping products”;
(f) in section 161A(3) (power to search premises: search warrant) after “manufacture of spirits” insert “or vaping products”;
(g) in section 163A(2) (power to search articles) after “alcoholic products,” insert “vaping products,”.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/15/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-15/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.