{
  "url": "https://openlegislation.uk/vaping-products-production-duty-stamps-and-commencement-regulations-2026/regulation-10",
  "json_url": "https://openlegislation.uk/vaping-products-production-duty-stamps-and-commencement-regulations-2026/regulation-10.json",
  "legislation": "uksi/2026/331",
  "legislation_title": "The Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026",
  "legislation_url": "https://openlegislation.uk/vaping-products-production-duty-stamps-and-commencement-regulations-2026",
  "path": "regulation/10",
  "kind": "regulation",
  "number": "10",
  "heading": "Payment of duty: calculating volume",
  "text": "For the purposes of calculating duty under section 115 of the 2026 Act (excise duty: charge), the amount of vaping product is rounded, in the case of product whose volume is—\n(a) less than 1 litre, to the nearest 0.1 millilitres;\n(b) 1 litre or more, to the nearest 1 millilitre.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/331/regulation/10",
    "retrieved_at": "2026-10-28T21:03:41.887471+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."
}