# Finance Act 2026, Section 129: Dealing in duty stamps

Extent: E+W+S+N.I.

(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.
(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.
(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.
(4) Subsection (1) and (2) do not apply in relation to—
(a) a transfer between a UK representative and an overseas person,
(b) possession by the overseas person, or
(c) a person providing a delivery service on a commercial basis.
(5) Subsection (2) does not apply in relation to a transfer to a stamp issuer.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/section/129 (the official version)
Page: https://openlegislation.uk/finance-act-2026/section-129
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.