{
  "url": "https://openlegislation.uk/finance-act-2026/section-117",
  "json_url": "https://openlegislation.uk/finance-act-2026/section-117.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "section/117",
  "kind": "section",
  "number": "117",
  "heading": "Production of vaping products",
  "text": "(1) For the purposes of this Part, a vaping product is produced if—\n(a) a substance that is not duty-paid is—\n(i) combined or mixed with another substance (whether or not that substance is duty-paid), or\n(ii) otherwise processed, and\n(b) the resulting substance is a vaping product.\n(2) If a liquid that is not duty-paid is packaged, labelled or advertised so as to indicate it is intended to be vaporised by a vape, the act of packaging, labelling or advertising is to be treated, for the purposes of this Part, as producing a vaping product.\n(3) In this section, a reference to a substance or liquid that is not duty-paid is a reference to a substance or liquid that—\n(a) is not a vaping product, or\n(b) is a vaping product on which duty has not been paid or deferred under a duty deferment arrangement.\n(4) Vaping products must not be produced except in accordance with regulations under section 45 of TCTA 2018.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 117(4) not in force at Royal Assent, see s. 141(3)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "S. 117(4) in force at 1.4.2026 by S.I. 2026/331, reg. 2(a)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2026/11/section/117",
    "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."
}