The Finance Act 2019, Section 57 (Tobacco for Heating) (Consequential Amendments) Regulations 2019

Amendment of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010

3.—(1) The Excise Goods (Holding, Movement and Duty Point) Regulations 2010(1) are amended as follows.

(2) In regulation 3—

(a) in paragraph (1) in the definition of “excise goods” for “and chewing tobacco” substitute “, chewing tobacco and tobacco for heating”;

(b) for paragraph (4), substitute—

“(4) In these Regulations references to chewing tobacco and to tobacco for heating are references to the products described in articles 8 and 9 respectively of the Tobacco Products (Descriptions of Products) Order 2003(2).”.

(3) In regulation 13 after paragraph (6)(b) insert—

“; or

(c) in the case of tobacco for heating.”.

(4) In regulation 15 for “chewing tobacco is” substitute “chewing tobacco or tobacco for heating is” in both places where those words occur.

(5) In regulation 67(1) for “(other than chewing tobacco)” substitute “(other than chewing tobacco and tobacco for heating)”.

(1)

S.I. 2010/593, amended by S.I. 2011/2225, S.I. 2013/3210, S.I. 2019/13 and S.I. 2019/474 and modified by S.I. 2010/594 and S.I. 2019/474. At the date of making, the amendments and modifications made by S.I. 2019/13 and S.I. 2019/474 have not been brought into force. There are other amending instruments, but none is relevant.

(2)

S.I. 2003/1471, relevantly amended by S.I. 2010/2852, S.I. 2013/2721 and S.I. 2019/953.