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The Tobacco Products (Descriptions of Products) (Amendment) Order 2019

S.I. 2019/953 · Made 20 May 2019

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Excise

Approved by the House of Commons

Made at 12.30 p.m. on 20th May 2019

Laid before the House of Commons at 4.00 p.m. on 20th May 2019

Coming into force 1st July 2019

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(5), the Finance Act 2013 (c. 29), section 182(4), and the Finance Act 2019 (c. 1), section 57(3). Sections 57(1) and (2) of the Finance Act 2019 insert a new category of tobacco for heating into the definition of tobacco products in section 1(1) of the Tobacco Products Duty Act 1979.

Contents

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

1Citation and commencement

This Order may be cited as the Tobacco Products (Descriptions of Products) (Amendment) Order 2019 and comes into force on 1st July 2019.

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

(1)

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

(2)

After article 8 (chewing tobacco), insert—

“Tobacco for heating

9.
(1)

References to tobacco for heating in the Act include any product that—

(a)

is not cigarettes, cigars, hand-rolling tobacco, other smoking tobacco, or chewing tobacco; and

(b)

consists of tobacco prepared for heating, without combustion, in order to produce or flavour vapour.

(2)

In paragraph (1)(b), “tobacco” includes tobacco mixed with any substance other than tobacco.

(3)

References to tobacco for heating in the Act do not include any product that consists wholly of a substance or substances used as a substitute for tobacco.”

Signature

David Rutley

Craig Whittaker

Two of the Lords Commissioners of Her Majesty’s Treasury

At 12.30 p.m. on 20th May 2019

Explanatory note

(This note is not part of the Order)

This Order amends the Tobacco Products (Descriptions of Products) Order 2003 (S.I. 2003/1471), which describes products that fall within the definition of tobacco products for the purposes of the Tobacco Products Duty Act 1979 (c. 7).

Article 2 of this Order inserts a description of tobacco for heating.

A draft of this Order was notified to the European Commission under Directive (EU) 2015/1535 (the Technical Standards Directive) on 3rd January 2019 and the notification number is 2019/0001/UK.

A Tax Information and Impact Note covering this instrument was published on 6th July 2018 alongside the draft Finance Bill clauses for 2018-19. This has been updated as a result of changes to the impacts as a result of this instrument and is available on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.