Regulation 20 Approved stamp holders

(1)

To be an approved stamp holder^f1 a person (P) must apply to the Commissioners.

(2)

For the purposes of section 122(2)(b) of the 2026 Act, the Commissioners must be satisfied that—

(a)

P is a fit and proper person,

(b)

P intends to deal with duty stamps, and

(c)

where P intends to stamp vaping products in the United Kingdom, P holds any approval, authorisation, licence or registration as specified by the Commissioners in a notice published by them.

(3)

The Commissioners may specify in a notice published by them—

(a)

for the purposes of this regulation—

(i)

what it means to be a fit and proper person;

(ii)

what evidence must be provided to the Commissioners in order to demonstrate an intention to deal with duty stamps;

(b)

for the purposes of section 122(2)(a) of the 2026 Act, what it means to have a fixed place of business in the United Kingdom.

(4)

A duty stamps approval is subject to any conditions or restrictions—

(a)

specified by the Commissioners in a notice published by them;

(b)

imposed by them in a particular case.

(5)

An application under this regulation must be in such form and manner, and contain such information, as the Commissioners may specify in a notice published by them.

Annotations

Footnotes

f1: “Approved stamp holder” is defined in section 140 of the 2026 Act.