# Tobacco and Vapes Act 2026, Section 107: Offences

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

(1) Regulations under this Part may create an offence in relation to a failure to comply with the regulations.
(2) Regulations under sections 99 to 101 may create an offence in relation to the provision of false or misleading information to a person in purported compliance with an obligation under the regulations.
(3) Regulations under section 102 may provide that, if a producer commits an offence by reason of—
(a) a failure to provide information required by regulations under sections 99 to 101, or
(b) the provision of false or misleading information to a person in purported compliance with an obligation under such regulations,
the offence is also committed by the person nominated by the producer in accordance with regulations under section 102.
(4) Subsection (3) does not limit the power to create offences by virtue of subsections (1) and (2) (and, in particular, to make others liable for offences committed by a body).
(5) Regulations under this Part creating an offence—
(a) may provide for it to be punishable with a term of imprisonment or a fine (or both);
(b) may not provide for the maximum term of imprisonment to exceed 2 years.

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Source: https://www.legislation.gov.uk/ukpga/2026/18/section/107 (the official version)
Page: https://openlegislation.uk/tobacco-and-vapes-act-2026/section-107
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.