Paragraph 3 Other amendments

United Kingdom

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,”.