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 Participation2024-04-06 PART 4 Excise duties and other taxes<Emphasis>Tobacco</Emphasis>Meaning of “tobacco products”1821Section 1 of TPDA 1979 (tobacco products) is amended as follows.2In subsection (1), omit “, but does not include herbal smoking products”.3After that subsection insert—1ABut a product is not a tobacco product for the purposes of this Act if—athe product does not contain any tobacco, andbthe Commissioners are satisfied that—ithe product is of a description that is used for medical purposes, andiithe product is intended to be used exclusively for such purposes.4In subsection (3), omit “but not including herbal smoking products”.5Omit subsection (6).6The amendments made by this section come into force on 1 January 2014.
This XML file does not appear to have any style information associated with it. The document tree is shown below.
<Legislation xmlns="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" DocumentURI="http://www.legislation.gov.uk/ukpga/2013/29" IdURI="http://www.legislation.gov.uk/id/ukpga/2013/29" NumberOfProvisions="1865" RestrictStartDate="2024-04-06" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/legislation.xsd" SchemaVersion="1.0" RestrictExtent="E+W+S+N.I.">
<ukm:Metadata xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata">
<dc:identifier>http://www.legislation.gov.uk/ukpga/2013/29/section/182</dc:identifier>
<dc:title>Finance Act 2013</dc:title>
<dc:description>An 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.</dc:description>
<dc:type>text</dc:type>
<dc:format>text/xml</dc:format>
<dc:language>en</dc:language>
<dc:publisher>Statute Law Database</dc:publisher>
<dc:modified>2024-06-13</dc:modified>
<dc:contributor>Expert Participation</dc:contributor>
<dct:valid>2024-04-06</dct:valid>
<atom:link rel="self" href="http://www.legislation.gov.uk/ukpga/2013/29/section/182/data.xml" type="application/xml"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/ukpga/2013/29/resources" title="More Resources"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/notes" href="http://www.legislation.gov.uk/id/ukpga/2013/29/section/182/notes" title="Explanatory Notes"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/notes/toc" href="http://www.legislation.gov.uk/ukpga/2013/29/notes/contents" title="Explanatory Notes Table of Contents"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/ukpga/2013/29" title="whole act"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/ukpga/2013/29/introduction" title="introduction"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/ukpga/2013/29/body" title="body"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/schedules" href="http://www.legislation.gov.uk/ukpga/2013/29/schedules" title="schedules"/>
<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/ukpga/2013/29/section/182/data.rdf" title="RDF/XML"/>
<atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/ukpga/2013/29/section/182/data.akn" title="AKN"/>
<atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/ukpga/2013/29/section/182/data.xht" title="HTML snippet"/>
<atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/ukpga/2013/29/section/182/data.htm" title="Website (XHTML) Default View"/>
<atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/ukpga/2013/29/section/182/data.csv" title="CSV"/>
<atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/ukpga/2013/29/section/182/data.pdf" title="PDF"/>
<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/ukpga/2013/29/section/182/data.html" title="HTML5 snippet"/>
<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/ukpga/2013/29/contents" title="Table of Contents"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2013/29/section/182/enacted" title="enacted"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2013/29/section/182/2013-07-17" title="2013-07-17"/>
<atom:link rel="up" href="http://www.legislation.gov.uk/ukpga/2013/29" title="Entire legislation"/>
<atom:link rel="prev" href="http://www.legislation.gov.uk/ukpga/2013/29/section/181" title="Provision; Section 181"/>
<atom:link rel="prevInForce" href="http://www.legislation.gov.uk/ukpga/2013/29/section/181" title="Provision; Section 181"/>
<atom:link rel="next" href="http://www.legislation.gov.uk/ukpga/2013/29/section/183" title="Provision; Section 183"/>
<atom:link rel="nextInForce" href="http://www.legislation.gov.uk/ukpga/2013/29/section/183" title="Provision; Section 183"/>
<ukm:PrimaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="primary"/>
<ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/>
<ukm:DocumentStatus Value="revised"/>
</ukm:DocumentClassification>
<ukm:Year Value="2013"/>
<ukm:Number Value="29"/>
<ukm:EnactmentDate Date="2013-07-17"/>
<ukm:ISBN Value="9780105429135"/>
</ukm:PrimaryMetadata>
<ukm:Notes>
<ukm:Note IdURI="http://www.legislation.gov.uk/id/ukpga/2013/29/section/182/notes" DocumentURI="http://www.legislation.gov.uk/ukpga/2013/29/section/182/notes"/>
<ukm:CorrectionSlips>
<ukm:CorrectionSlip URI="http://www.legislation.gov.uk/ukpga/2013/29/pdfs/ukpgaencs_20130029_en.pdf" Date="2013-11-27" Title="Correction Slip" Size="12621"/>
</ukm:CorrectionSlips>
<ukm:Alternatives>
<ukm:Alternative URI="http://www.legislation.gov.uk/ukpga/2013/29/pdfs/ukpgaen_20130029_en.pdf" Date="2013-09-25" Title="Explanatory Note" Size="4722294"/>
</ukm:Alternatives>
</ukm:Notes>
<ukm:CorrectionSlips>
<ukm:CorrectionSlip URI="http://www.legislation.gov.uk/ukpga/2013/29/pdfs/ukpgacs_20130029_en.pdf" Date="2015-06-22" Title="Correction Slip" Size="14209"/>
</ukm:CorrectionSlips>
<ukm:Alternatives>
<ukm:Alternative URI="http://www.legislation.gov.uk/ukpga/2013/29/pdfs/ukpga_20130029_en.pdf" Date="2013-07-18" Size="2456343"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="1867"/>
<ukm:BodyParagraphs Value="286"/>
<ukm:ScheduleParagraphs Value="1581"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="50"/>
</ukm:Statistics>
</ukm:Metadata>
<Primary>
<Body DocumentURI="http://www.legislation.gov.uk/ukpga/2013/29/body" IdURI="http://www.legislation.gov.uk/id/ukpga/2013/29/body" NumberOfProvisions="286" RestrictStartDate="2024-03-06">
<Part DocumentURI="http://www.legislation.gov.uk/ukpga/2013/29/part/4" IdURI="http://www.legislation.gov.uk/id/ukpga/2013/29/part/4" NumberOfProvisions="37" id="part-4" RestrictStartDate="2014-01-01">
<Number>
<Strong>PART 4</Strong>
</Number>
<Title>Excise duties and other taxes</Title>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/2013/29/part/4/crossheading/tobacco" IdURI="http://www.legislation.gov.uk/id/ukpga/2013/29/part/4/crossheading/tobacco" NumberOfProvisions="2" RestrictStartDate="2013-07-17" id="part-4-crossheading-tobacco">
<Title>
<Emphasis>Tobacco</Emphasis>
</Title>
<P1group RestrictStartDate="2013-07-17">
<Title>Meaning of “tobacco products”</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2013/29/section/182" IdURI="http://www.legislation.gov.uk/id/ukpga/2013/29/section/182" id="section-182">
<Pnumber PuncAfter="">182</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2013/29/section/182/1" IdURI="http://www.legislation.gov.uk/id/ukpga/2013/29/section/182/1" id="section-182-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>Section 1 of TPDA 1979 (tobacco products) is amended as follows.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2013/29/section/182/2" IdURI="http://www.legislation.gov.uk/id/ukpga/2013/29/section/182/2" id="section-182-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>In subsection (1), omit “, but does not include herbal smoking products”.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2013/29/section/182/3" IdURI="http://www.legislation.gov.uk/id/ukpga/2013/29/section/182/3" id="section-182-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>After that subsection insert—</Text>
<BlockAmendment TargetClass="primary" TargetSubClass="unknown" Context="main" Format="default">
<P2>
<Pnumber>1A</Pnumber>
<P2para>
<Text>But a product is not a tobacco product for the purposes of this Act if—</Text>
<P3>
<Pnumber>a</Pnumber>
<P3para>
<Text>the product does not contain any tobacco, and</Text>
</P3para>
</P3>
<P3>
<Pnumber>b</Pnumber>
<P3para>
<Text>the Commissioners are satisfied that—</Text>
<P4>
<Pnumber>i</Pnumber>
<P4para>
<Text>the product is of a description that is used for medical purposes, and</Text>
</P4para>
</P4>
<P4>
<Pnumber>ii</Pnumber>
<P4para>
<Text>the product is intended to be used exclusively for such purposes.</Text>
</P4para>
</P4>
</P3para>
</P3>
</P2para>
</P2>
</BlockAmendment>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2013/29/section/182/4" IdURI="http://www.legislation.gov.uk/id/ukpga/2013/29/section/182/4" id="section-182-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>In subsection (3), omit “but not including herbal smoking products”.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2013/29/section/182/5" IdURI="http://www.legislation.gov.uk/id/ukpga/2013/29/section/182/5" id="section-182-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>Omit subsection (6).</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2013/29/section/182/6" IdURI="http://www.legislation.gov.uk/id/ukpga/2013/29/section/182/6" id="section-182-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>The amendments made by this section come into force on 1 January 2014.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
</Part>
</Body>
</Primary>
</Legislation>