# Finance Act 2026, Section 136: Investigation and enforcement

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

(1) A local enforcement authority may investigate compliance with this Part, regulations made under this Part and regulations made under section 45 of TCTA 2018 in relation to vaping products duty, and may carry out inspections of vaping products for that purpose.
(2) In this section, “local enforcement authority” means—
(a) in Great Britain, a local weights and measures authority within the meaning of section 69 of the Weights and Measures Act 1985;
(b) in Northern Ireland, a district council.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/section/136 (the official version)
Page: https://openlegislation.uk/finance-act-2026/section-136
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.