Valid from 26/05/2016

SCHEDULES

SCHEDULE 1 U.K. EXEMPTED SUBSTANCES

Nicotine and tobacco products U.K.

4 U.K. Nicotine.

5 U.K. Tobacco products.

In this paragraph “tobacco product” means—

(a) anything which is a tobacco product within the meaning of the Tobacco Products Duty Act 1979 (see section 1 of that Act), and

(b) any other product which—

(i) contains nicotine, and

(ii) does not contain any psychoactive substance.