Search Legislation

Finance Act 2019

 Help about what version

What Version

 Help about opening options

Opening OptionsExpand opening options

Status:

This is the original version (as it was originally enacted).

57Tobacco for heating

(1)TPDA 1979 is amended as follows.

(2)In section 1 (tobacco products), in subsection (1)—

(a)in paragraph (d), omit the final “and”;

(b)after paragraph (e) insert and

(f)tobacco for heating,.

(3)In that section, in subsection (3), for “and chewing tobacco” substitute “, chewing tobacco and tobacco for heating”.

(4)In the table in Schedule 1 (as substituted by section 56), at the end insert—

5. Tobacco for heating£234.65 per kilogram.

(5)The Commissioners for Her Majesty’s Revenue and Customs may by regulations made by statutory instrument make consequential, supplementary, incidental or transitional provision in relation to the provision made by subsections (2) to (4) (including provision amending any enactment).

(6)A statutory instrument containing regulations under subsection (5) is subject to annulment in pursuance of a resolution of the House of Commons.

(7)The amendments made by subsections (2) and (4) come into force on such day as the Treasury may by regulations made by statutory instrument appoint.

Back to top

Options/Help

You have chosen to open The Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act as a PDF

The Whole Act you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open the Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open Schedules only

The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?