{
  "url": "https://openlegislation.uk/finance-act-2026/section-120",
  "json_url": "https://openlegislation.uk/finance-act-2026/section-120.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "section/120",
  "kind": "section",
  "number": "120",
  "heading": "Stamping of vaping products",
  "text": "(1) A vaping product must be stamped in accordance with regulations made under this Part and section 45 of TCTA 2018.\n(2) For the purposes of this Part, a vaping product is stamped if a duty stamp is affixed to—\n(a) the vaping product, or\n(b) the retail packaging of the vaping product,\nand a reference to a stamp being affixed to a vaping product includes a reference to a stamp being affixed to its retail packaging.\n(3) The Commissioners may by regulations make provision—\n(a) requiring a stamp to be linked to a particular vaping product;\n(b) specifying information to be provided to HMRC for the purpose of paragraph (a) or otherwise in connection with a stamped vaping product.\n(4) In this Part, a “duty stamp” means a document issued by the Commissioners that—\n(a) is designed to be affixed to a vaping product or the retail packaging of a vaping product,\n(b) is uniquely identifiable, and\n(c) indicates that the product to which it is affixed is liable to vaping products duty.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 120(1) not in force at Royal Assent, see s. 141(3)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "S. 120(1) in force at 1.4.2026 by S.I. 2026/331, reg. 2(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2026/11/section/120",
    "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."
}