{
  "url": "https://openlegislation.uk/finance-act-2026/section-118",
  "json_url": "https://openlegislation.uk/finance-act-2026/section-118.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "section/118",
  "kind": "section",
  "number": "118",
  "heading": "Excise duty point and payment",
  "text": "Vaping products duty is to be paid, and the amount chargeable is to be determined and become due, in accordance with provision made by or under—\n(a) section 1 of F(No.2)A 1992 (powers to fix excise duty point);\n(b) section 45 of TCTA 2018 (general power for excise duty purposes etc).",
  "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/118",
    "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."
}