Search Legislation

The Finance Act 2019, Section 57 (Tobacco for Heating) (Consequential Amendments) Regulations 2019

 Help about what version

What Version

  • Latest available (Revised)
  • Original (As made)
 Help about opening options

Opening Options

Status:

This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

Amendment of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010

This section has no associated Explanatory Memorandum

3.—(1) The Excise Goods (Holding, Movement and Duty Point) Regulations 2010(1) are amended as follows.

(2) In regulation 3—

(a)in paragraph (1) in the definition of “excise goods” for “and chewing tobacco” substitute “, chewing tobacco and tobacco for heating”;

(b)for paragraph (4), substitute—

(4) In these Regulations references to chewing tobacco and to tobacco for heating are references to the products described in articles 8 and 9 respectively of the Tobacco Products (Descriptions of Products) Order 2003(2)..

(3) In regulation 13 after paragraph (6)(b) insert—

; or

(c)in the case of tobacco for heating..

(4) In regulation 15 for “chewing tobacco is” substitute “chewing tobacco or tobacco for heating is” in both places where those words occur.

(5) In regulation 67(1) for “(other than chewing tobacco)” substitute “(other than chewing tobacco and tobacco for heating)”.

(1)

S.I. 2010/593, amended by S.I. 2011/2225, S.I. 2013/3210, S.I. 2019/13 and S.I. 2019/474 and modified by S.I. 2010/594 and S.I. 2019/474. At the date of making, the amendments and modifications made by S.I. 2019/13 and S.I. 2019/474 have not been brought into force. There are other amending instruments, but none is relevant.

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Memorandum

Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as made version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources