F1Tobacco for heating9

1

References to tobacco for heating in the Act include any product that—

a

is not cigarettes, cigars, hand-rolling tobacco, other smoking tobacco, or chewing tobacco; and

b

consists of tobacco prepared for heating, without combustion, in order to produce or flavour vapour.

2

In paragraph (1)(b), “tobacco” includes tobacco mixed with any substance other than tobacco.

3

References to tobacco for heating in the Act do not include any product that consists wholly of a substance or substances used as a substitute for tobacco.