{
  "url": "https://openlegislation.uk/tobacco-products-regulations-2001/regulation-26A",
  "json_url": "https://openlegislation.uk/tobacco-products-regulations-2001/regulation-26A.json",
  "legislation": "uksi/2001/1712",
  "legislation_title": "The Tobacco Products Regulations 2001",
  "legislation_url": "https://openlegislation.uk/tobacco-products-regulations-2001",
  "path": "regulation/26A",
  "kind": "regulation",
  "number": "26A",
  "heading": "Returned products",
  "text": "Subject to compliance with any conditions imposed by the Commissioners under section 2(2) of the Act, duty payable on tobacco products is remitted if those products are not smoked by human beings and are used solely for one or both of the following purposes—\n(a) testing quality, or\n(b) testing products that are being developed.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 26A inserted (1.8.2006) by The Tobacco Products and Excise Goods (Amendment) Regulations 2006 (S.I. 2006/1787), regs. 1, 3(10)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/1712/regulation/26A",
    "retrieved_at": "2026-10-29T07:49:27.864433+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}