---
title: "The Finance Act 2009 (Section 101) (Vaping Products Duty) (Appointed Day) Order 2026"
id: 73741ba7-7634-4c44-a9cd-835cc7d92e52
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2026/1024
attribution: "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
solon_url: https://solon.orangecat.ch/law/73741ba7-7634-4c44-a9cd-835cc7d92e52
language: en
in_force_from: 2026-09-14
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2026/1024/data.xml
read_on: 2026-11-10
sha256: cb42aea87dbb87949f1756e8a3edb552907be12ed776123341ed99f24864bd8f
provisions: 4
---

# The Finance Act 2009 (Section 101) (Vaping Products Duty) (Appointed Day) Order 2026

## Title and introductory text {#prelims}

2026 No. 1024 (C. 85)
EXCISE
The Finance Act 2009 (Section 101) (Vaping Products Duty) (Appointed Day) Order 2026
Made
14th September 2026
The Treasury make this Order in exercise of the powers conferred by section 104(3) and (4)(a) of the Finance Act 2009.

## 1 Citation {#article-1}

This Order may be cited as the Finance Act 2009 (Section 101) (Vaping Products Duty) (Appointed Day) Order 2026.

## 2 Interpretation {#article-2}

In this Order, “vaping products duty” has the meaning given in section 115 of the Finance Act 2026 (excise duty: charge).

## 3 Appointed Day {#article-3}

1st October 2026 is appointed as the day on which section 101 of the Finance Act 2009 (late payment interest on sums due to HMRC) comes into force for the purposes of vaping products duty and penalties under Part 4 of the Finance Act 2026.