Section 121 Issue and management of duty stamps
United Kingdom
(1)
The Commissioners must make arrangements for the issue and management of duty stamps.
(2)
The Commissioners may by regulations provide for the charging of fees in connection with the issue and management of duty stamps (but such a fee may not offset any liability to vaping products duty).
(3)
The Commissioners may by published notice authorise a person to act as a stamp issuer for the purposes of this Part.
(4)
In this Part, “stamp issuer” means—
(a)
a person authorised under subsection (3), or
(b)
if no person is authorised, the Commissioners.
Notes on Part 4
Modifications
- C1
Pt. 4 modified (1.10.2026) by The Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026 (S.I. 2026/331), regs. 1(3), 19