{
  "url": "https://openlegislation.uk/finance-act-2026/section-129",
  "json_url": "https://openlegislation.uk/finance-act-2026/section-129.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "section/129",
  "kind": "section",
  "number": "129",
  "heading": "Dealing in duty stamps",
  "text": "(1) It is an offence for a person who is not an approved stamp holder to possess a duty stamp that has not been affixed to a vaping product.\n(2) It is an offence for a person to transfer a duty stamp that has not been affixed to a vaping product to another person.\n(3) It is a defence for a person charged with an offence under this section to prove that they did not know, suspect or have reason to suspect that they were possessing or transferring a duty stamp that had not been affixed to a vaping product.\n(4) Subsection (1) and (2) do not apply in relation to—\n(a) a transfer between a UK representative and an overseas person,\n(b) possession by the overseas person, or\n(c) a person providing a delivery service on a commercial basis.\n(5) Subsection (2) does not apply in relation to a transfer to a stamp issuer.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "S. 129(1) excluded (1.10.2026) by The Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026 (S.I. 2026/331), regs. 1(3), 39"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 129 in force at 18.5.2026, see s. 141(4)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2026/11/section/129",
    "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."
}