Regulation 3 Vaping products - amendment of FA 1994

(1)

The Finance Act 1994^f1 is amended as follows.

(2)

In—

(a)

section 16A(2)(h)^f2, for “122 of FA 2026 (approved stamp holders)” substitute “122 or 123 of FA 2026 (approved stamp holders and United Kingdom representatives)”;

(b)

paragraph 5B of Schedule 5 (decisions subject to review and appeal)^f3, after “122” insert “or 123”.

Annotations

Footnotes

f1: 1994 c. 9.
f2: Section 16A(2)(h) was inserted by paragraph 2(c) of Schedule 15 to the 2026 Act (vaping products duty: amendments of other enactments).
f3: Paragraph 5B of Schedule 5 was inserted by paragraph 2(d) of Schedule 15 to the 2026 Act.