{
  "url": "https://openlegislation.uk/finance-act-2026/section-116",
  "json_url": "https://openlegislation.uk/finance-act-2026/section-116.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "section/116",
  "kind": "section",
  "number": "116",
  "heading": "Vaping products",
  "text": "(1) In this Part, “vaping product” means a liquid that—\n(a) contains nicotine and either or both of glycerine and a glycol, or\n(b) is intended to be vaporised by a vape,\nand is not a medicinal product or a tobacco product.\n(2) For the purposes of this Part—\n(a) a liquid may be intended to be vaporised by a vape even if a consumer would be required to mix it with another substance before vaporising it by a vape;\n(b) a reference to vaporisation includes a reference to aerosolisation;\n(c) a reference to a liquid includes a reference to a liquid that has been frozen.",
  "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/section/116",
    "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."
}