{
  "url": "https://openlegislation.uk/finance-act-2026/section-125",
  "json_url": "https://openlegislation.uk/finance-act-2026/section-125.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "section/125",
  "kind": "section",
  "number": "125",
  "heading": "Dealing in unstamped vaping products",
  "text": "(1) A person who sells, offers for sale or otherwise deals in unstamped vaping products packaged for retail sale is liable to a penalty.\n(2) The penalty under subsection (1) is the amount indicated in the table, to be determined by cross-referencing—\n(a) the number of units in respect of which the penalty is imposed, and\n(b) whether it is the first, second or further time that the person has been liable to a penalty under subsection (1) since the beginning of the relevant period.\n1 to 99 units\n100 to 299 units\n300 to 499 units\n500 units or more\nFirst time\n£2,500\n£5,000\n£7,500\n£10,000\nSecond time\n£5,000\n£7,500\n£10,000\n£10,000\nFurther time\n£7,500\n£10,000\n£10,000\n£10,000\n(3) For the purpose of determining a penalty under subsection (2)—\n“relevant period” means the period of 24 months ending with the day on which the person becomes liable to the penalty being determined;\n“unit” means an amount of vaping product packaged for individual retail sale.",
  "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/125",
    "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."
}