Section 140 Interpretation

In this Part—

• “activated”, in relation to a duty stamp, means linked to a particular vaping product in accordance with regulations made under section 120 and section 45 of TCTA 2018;

• “approved stamp holder” means a person approved under section 122 (approved stamp holders);

• “Commissioners” means the Commissioners for His Majesty’s Revenue and Customs;

• “duty deferment arrangement” means provision made by or under the customs and excise Acts that permits the payment of excise duty to be deferred;

• “duty stamp” has the meaning given in section 120(4);

• “HMRC” means His Majesty’s Revenue and Customs;

• “medicinal product” has the meaning given in the Human Medicines Regulations 2012 (S.I. 2012/1916);

• “overseas person” has the meaning given in section 123(8) (United Kingdom representatives);

• “retail packaging”, in relation to a product, means the packaging in which it is, or is intended to be, presented for sale by retail;

• “stamp issuer” has the meaning given in section 121(4);

• “stamped vaping product” means a vaping product which is stamped in accordance with this Part and regulations made under section 45 of TCTA 2018;

• “tobacco product” has the meaning given in section 1 of TPDA 1979;

• “UK representative” has the meaning given in section 123(8);

• “unstamped vaping product” means a vaping product which is required to be stamped in accordance with this Part and regulations made under section 45 of TCTA 2018, but is not so stamped;

• “vape” means a device that vaporises substances for the purpose of inhalation through a mouthpiece;

• “vaping product” has the meaning given in section 116(1) (but see subsection (2));

• “vaping products duty” has the meaning given in section 115(3).