# The Tobacco Products (Amendment) Regulations 2013, Note: 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/note (the official version)
Page: https://openlegislation.uk/tobacco-products-amendment-regulations-2013/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.