{
  "url": "https://openlegislation.uk/vaping-duty-stamps-requirements-reviews-and-appeals-regulations-2026/regulation-3",
  "json_url": "https://openlegislation.uk/vaping-duty-stamps-requirements-reviews-and-appeals-regulations-2026/regulation-3.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": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Vaping products - amendment of FA 1994",
  "text": "(1) The Finance Act 1994 is amended as follows.\n(2) In—\n(a) section 16A(2)(h), for “122 of FA 2026 (approved stamp holders)” substitute “122 or 123 of FA 2026 (approved stamp holders and United Kingdom representatives)”;\n(b) paragraph 5B of Schedule 5 (decisions subject to review and appeal), after “122” insert “or 123”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c. 9."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 16A(2)(h) was inserted by paragraph 2(c) of Schedule 15 to the 2026 Act (vaping products duty: amendments of other enactments)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Paragraph 5B of Schedule 5 was inserted by paragraph 2(d) of Schedule 15 to the 2026 Act."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/338/regulation/3",
    "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."
}