http://www.legislation.gov.uk/ukpga/2013/29/section/182Finance Act 2013An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.texttext/xmlenStatute Law Database2024-06-13Expert Participation2024-04-06PART 4Excise duties and other taxesTobacco
182Meaning of “tobacco products”1

Section 1 of TPDA 1979 (tobacco products) is amended as follows.

2

In subsection (1), omit “, but does not include herbal smoking products”.

3

After that subsection insert—

1A

But a product is not a tobacco product for the purposes of this Act if—

a

the product does not contain any tobacco, and

b

the Commissioners are satisfied that—

i

the product is of a description that is used for medical purposes, and

ii

the product is intended to be used exclusively for such purposes.

4

In subsection (3), omit “but not including herbal smoking products”.

5

Omit subsection (6).

6

The amendments made by this section come into force on 1 January 2014.

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<strong>PART 4</strong>
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<em>Tobacco</em>
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<num>182</num>
<heading>Meaning of “tobacco products”</heading>
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<num>1</num>
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<p>Section 1 of TPDA 1979 (tobacco products) is amended as follows.</p>
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<p>But a product is not a tobacco product for the purposes of this Act if—</p>
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<p>Omit subsection (6).</p>
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<p>The amendments made by this section come into force on 1 January 2014.</p>
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