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The Tobacco Products (Descriptions of Products) (Amendment) Order 2013

S.I. 2013/2721 · Made 23 October 2013 · Extends to United Kingdom

Up to date with all changes known to legislation.gov.uk, revised to 1 January 2014.

Excise

Approved by the House of Commons

Made 23rd October 2013

Laid before the House of Commons 23rd October 2013

Coming into force 1st January 2014

The Treasury make the following Order in exercise of the powers conferred by section 1(3) of the Tobacco Products Duty Act 1979f1.

Annotations to the whole text

Footnotes

f1

1979 c. 7; section 1(3) was amended by the Finance Act 1993 (c. 34), section 14 and by the Finance Act 2013 (c. 29), section 182.

Contents

  1. 1Citation and Commencement
  2. 2Amendment of the Tobacco Products (Descriptions of Products) Order 2003
  3. 3Article 3
  4. Signature
  5. Explanatory note

1Citation and CommencementI1

This Order may be cited as the Tobacco Products (Descriptions of Products) (Amendment) Order 2013 and comes into force on 1st January 2014.

2Amendment of the Tobacco Products (Descriptions of Products) Order 2003I1

The Tobacco Products (Descriptions of Products) Order 2003f1 is amended as follows.

3I1

(1)

In article 4(2) (cigarettes) omit “, unless they are herbal smoking products”.

(2)

In article 7(2) (other smoking tobacco) omit “, unless they are herbal smoking products”.

Signature

Anne Milton

David Evennett

Two of the Lords Commissioners of Her Majesty’s Treasury

23rd October 2013

Explanatory note

(This note is not part of the Order)

This Order comes into force on 1 January 2014 and amends the Tobacco Products (Descriptions of Products) Order 2003 (S.I. 2003/1471), which describes products that fall within the description of tobacco products for the purposes of the Tobacco Products Duty Act 1979 (c. 7).

The exemption of herbal smoking products from the duty was removed (except for products exclusively used for medical purposes) by section 182 of the Finance Act 2013 (c. 29). That section and this Order implement changes required by Council Directive 2011/64/EUf1 in respect of herbal smoking products.

A transposition note setting out how the legislation implements the changes required by Council Directive 2011/64/EU is available from www.hmrc.gov.uk.

Article 3 has the effect of including herbal smoking products (that consist in whole or in part of substances other than tobacco) in the definition of a cigarette or other smoking tobacco.

A Tax Information and Impact Note was published on 11 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.