{
  "url": "https://openlegislation.uk/vaping-duty-stamps-requirements-reviews-and-appeals-regulations-2026/note",
  "json_url": "https://openlegislation.uk/vaping-duty-stamps-requirements-reviews-and-appeals-regulations-2026/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations make provision in relation to a new excise duty for vaping products. They are intended to be read in conjunction with the Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026 (S.I. 2026/331).\nRegulation 1 provides for citation and commencement.\nRegulation 2 sets out when vaping products are required to be stamped.\nRegulation 3 amends the Finance Act 1994 so that reviews and appeals processes set out in that Act also apply for decisions relating to United Kingdom representatives.\nA Tax Information and Impact Note covering this instrument was published on 26th November 2025 alongside the Finance (No. 2) Bill 2025 and is available on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins. It remains an accurate summary of the impacts that apply to this instrument.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/338/note",
    "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."
}