{
  "url": "https://openlegislation.uk/vaping-products-production-duty-stamps-and-commencement-regulations-2026/regulation-20",
  "json_url": "https://openlegislation.uk/vaping-products-production-duty-stamps-and-commencement-regulations-2026/regulation-20.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/20",
  "kind": "regulation",
  "number": "20",
  "heading": "Approved stamp holders",
  "text": "(1) To be an approved stamp holder a person (P) must apply to the Commissioners.\n(2) For the purposes of section 122(2)(b) of the 2026 Act, the Commissioners must be satisfied that—\n(a) P is a fit and proper person,\n(b) P intends to deal with duty stamps, and\n(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.\n(3) The Commissioners may specify in a notice published by them—\n(a) for the purposes of this regulation—\n(i) what it means to be a fit and proper person;\n(ii) what evidence must be provided to the Commissioners in order to demonstrate an intention to deal with duty stamps;\n(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.\n(4) A duty stamps approval is subject to any conditions or restrictions—\n(a) specified by the Commissioners in a notice published by them;\n(b) imposed by them in a particular case.\n(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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "“Approved stamp holder” is defined in section 140 of the 2026 Act."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/331/regulation/20",
    "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."
}