{
  "url": "https://openlegislation.uk/finance-act-2026/section-130",
  "json_url": "https://openlegislation.uk/finance-act-2026/section-130.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "section/130",
  "kind": "section",
  "number": "130",
  "heading": "Dealing in unstamped vaping products",
  "text": "(1) It is an offence to—\n(a) possess, transport or display, or\n(b) sell, offer for sale or otherwise deal in,\nan unstamped vaping product.\n(2) It is an offence for a person who is a manager of premises to cause or permit the premises to be used for the sale of an unstamped vaping product.\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 the product to which the charge relates was an unstamped vaping product.\n(4) A manager of premises is a person who—\n(a) is entitled to control their use,\n(b) is entrusted with their management, or\n(c) is in charge of them.",
  "extent": "E+W+S+N.I.",
  "status": "prospective",
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 130 in force at 1.4.2027, see s. 141(5)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "coming into force",
      "affecting": "ukpga/2026/11",
      "affecting_title": "Finance Act 2026"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2026/11/section/130",
    "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."
}