Section 127 Failure to comply with this Part etc

United Kingdom

(1)

Failure to comply with a provision or requirement specified in subsection (2) is conduct which attracts a penalty under section 9 of FA 1994.

(2)

The following provisions and requirements are specified for the purpose of subsection (1)—

(a)

provision contained in this Part or regulations made under this Part;

(b)

provision contained in regulations made under section 45 of TCTA 2018 insofar as it applies in relation to vaping products duty;

(c)

any requirements imposed under such provision.

Notes on Part 4

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