{
  "url": "https://openlegislation.uk/finance-act-2026/section-140",
  "json_url": "https://openlegislation.uk/finance-act-2026/section-140.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "section/140",
  "kind": "section",
  "number": "140",
  "heading": "Interpretation",
  "text": "In this Part—\n“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;\n“approved stamp holder” means a person approved under section 122 (approved stamp holders);\n“Commissioners” means the Commissioners for His Majesty’s Revenue and Customs;\n“duty deferment arrangement” means provision made by or under the customs and excise Acts that permits the payment of excise duty to be deferred;\n“duty stamp” has the meaning given in section 120(4);\n“HMRC” means His Majesty’s Revenue and Customs;\n“medicinal product” has the meaning given in the Human Medicines Regulations 2012 (S.I. 2012/1916);\n“overseas person” has the meaning given in section 123(8) (United Kingdom representatives);\n“retail packaging”, in relation to a product, means the packaging in which it is, or is intended to be, presented for sale by retail;\n“stamp issuer” has the meaning given in section 121(4);\n“stamped vaping product” means a vaping product which is stamped in accordance with this Part and regulations made under section 45 of TCTA 2018;\n“tobacco product” has the meaning given in section 1 of TPDA 1979;\n“UK representative” has the meaning given in section 123(8);\n“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;\n“vape” means a device that vaporises substances for the purpose of inhalation through a mouthpiece;\n“vaping product” has the meaning given in section 116(1) (but see subsection (2));\n“vaping products duty” has the meaning given in section 115(3).",
  "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/140",
    "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."
}