{
  "url": "https://openlegislation.uk/finance-act-2026/section-128",
  "json_url": "https://openlegislation.uk/finance-act-2026/section-128.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "section/128",
  "kind": "section",
  "number": "128",
  "heading": "Forfeiture: civil penalties",
  "text": "(1) This section applies (in addition to section 124) where a person is liable to a penalty under section 125 or 127(1).\n(2) Where a person is liable to a penalty under section 125 (dealing in unstamped vaping products), any stamped vaping product—\n(a) that is in the person’s possession at the time of the conduct in respect of which the liability arises, and\n(b) which the Commissioners have reason to believe is owned or used in the course of a business carried out by any person,\nis liable to forfeiture.\n(3) Where a person is liable to a penalty for a failure of a kind described in section 127(1) (failure to comply with this Part etc), the following things are liable to forfeiture—\n(a) any vaping product or duty stamp to which the failure relates, or\n(b) where the failure relates to premises—\n(i) any stamped vaping product found on the premises which the Commissioners have reason to believe is owned or used in the course of a business carried out by any person, and\n(ii) any duty stamp found on the premises.",
  "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/128",
    "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."
}