{
  "url": "https://openlegislation.uk/finance-act-2026/section-119",
  "json_url": "https://openlegislation.uk/finance-act-2026/section-119.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "section/119",
  "kind": "section",
  "number": "119",
  "heading": "Administration",
  "text": "(1) The Commissioners are responsible for the collection and management of vaping products duty.\n(2) For the purposes of this Part, the Commissioners may by regulations make provision—\n(a) requiring vaping products to be held in duty suspense arrangements, including in premises of a kind specified in the regulations;\n(b) requiring the giving of a guarantee or other security;\n(c) for exceptions to sections 129 to 131 (offences);\n(d) about civil penalties and forfeiture, including provision for exceptions and joint and several liability;\n(e) about appeals, including provision amending FA 1994.",
  "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/119",
    "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."
}