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Explanatory note

Original text. Later amendments are not shown.

(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.