{
  "url": "https://openlegislation.uk/vaping-duty-stamps-requirements-reviews-and-appeals-regulations-2026/introduction",
  "json_url": "https://openlegislation.uk/vaping-duty-stamps-requirements-reviews-and-appeals-regulations-2026/introduction.json",
  "legislation": "uksi/2026/338",
  "legislation_title": "The Vaping Duty Stamps (Requirements, Reviews and Appeals) Regulations 2026",
  "legislation_url": "https://openlegislation.uk/vaping-duty-stamps-requirements-reviews-and-appeals-regulations-2026",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "EXCISE\nApproved by the House of CommonsMade 23rd March 2026\nLaid before the House of Commons 25th March 2026\nComing into force 1st April 2026\nThe Commissioners for His Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by section 45(1) and (2)(h) of the Taxation (Cross-border Trade) Act 2018 and section 119(2)(e) of the Finance Act 2026.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "“Commissioners” is defined in section 140 of the Finance Act 2026 (c. 11) (the “2026 Act”) (interpretation). Section 45 of the Taxation (Cross-border Trade) Act 2018 (c. 22) (the “2018 Act”) (general regulation making power for excise duty purposes etc) refers to “HMRC Commissioners”, which has the same meaning."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2018 c. 22."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "2026 c. 11."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/338/introduction",
    "retrieved_at": "2026-10-28T21:03:36.488739+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."
}