# The Tobacco Products (Amendment) Regulations 2013

S.I. 2013/2720 · made 22 October 2013

These Regulations come into force on 1st January 2014 and amend regulation 23 of the Tobacco Products Regulations 2001 (S.I. 2001/1712) which prescribes exceptions to the requirement to carry a fiscal mark for the purposes of the Tobacco Products Duty Act 1979 (c. 7).

Made under: Tobacco Products Duty Act 1979 (Section 8B)

PDFs: Printed copy https://openlegislation.uk/tobacco-products-amendment-regulations-2013/pdf/uksi_20132720_en.pdf; UK Explanatory Memorandum https://openlegislation.uk/tobacco-products-amendment-regulations-2013/pdf/uksiem_20132720_en.pdf

## Introductory text

Excise
Made 22nd October 2013
Laid before Parliament 23rd October 2013
Coming into force 1st January 2014
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 8B(2) of the Tobacco Products Duty Act 1979.

## 1 Citation and commencement

These Regulations may be cited as the Tobacco Products (Amendment) Regulations 2013 and come into force on 1st January 2014.

## 2 Amendment of the Tobacco Products Regulations 2001

The Tobacco Products Regulations 2001 are amended as follows.

## 3 Amendment of the Tobacco Products Regulations 2001

In regulation 23 (exceptions to the requirement to carry a fiscal mark) after regulation 23(2A), insert—
“(2B) Specified tobacco products that do not contain any tobacco are not required to carry a fiscal mark.”.

## Signature

Simon Bowles
Jim Harra
Two of the Commissioners for Her Majesty’s Revenue and Customs
22nd October 2013

## Explanatory note

(This note is not part of the Regulations)
These Regulations come into force on 1st January 2014 and amend regulation 23 of the Tobacco Products Regulations 2001 (S.I. 2001/1712) which prescribes exceptions to the requirement to carry a fiscal mark for the purposes of the Tobacco Products Duty Act 1979 (c. 7).
The exemption of herbal smoking products from excise duty was removed (except for products exclusively used for medical purposes) by section 182 of the Finance Act 2013 (c. 29). Regulation 3 creates an exception to the need to carry a fiscal mark for specified tobacco products that do not contain any tobacco.
A Tax Information and Impact Note was published on 11th December 2012 alongside the draft Finance Bill clauses for 2013 and is available on the HMRC website at http://www.hmrc.gov.uk/thelibrary/tiins.htm. It remains an accurate summary of the impacts that apply to this instrument.

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Source: https://www.legislation.gov.uk/uksi/2013/2720 (the official version)
Page: https://openlegislation.uk/tobacco-products-amendment-regulations-2013
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.