{
  "url": "https://openlegislation.uk/finance-act-2026/section-133",
  "json_url": "https://openlegislation.uk/finance-act-2026/section-133.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "section/133",
  "kind": "section",
  "number": "133",
  "heading": "Forfeiture: offences",
  "text": "(1) This section applies (in addition to section 124) where a person has committed an offence under sections 129 to 131.\n(2) In the case of an offence under section 129 (dealing in duty stamps), the following things are liable to forfeiture—\n(a) any duty stamp in relation to which the offence is committed, and\n(b) any duty stamp that is not affixed to a vaping product and that is in the person’s possession at the time the offence is committed.\n(3) In the case of an offence under section 130(1) (dealing in unstamped vaping products), any stamped vaping product—\n(a) that is in the person’s possession at the time the offence is committed, 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(4) In the case of an offence under section 130(2) or 131 (unlawful use of premises), any stamped vaping product—\n(a) that is on the premises at the time the offence is committed, 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.",
  "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/133",
    "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."
}