Finance Act 2026
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Change 1
118 Excise duty point and payment
Vaping products duty is to be paid, and the amount chargeable is to be determined and become due, in accordance with provision made by or under— (a) section 1 of F(No.2)A 1992 (powers to fix excise duty point); (b) section 45 of TCTA 2018 (general power for excise duty purposes etc).
118 Excise duty point and payment
Vaping products duty is to be paid, and the amount chargeable is to be determined and become due, in accordance with provision made by or under— (a) section 1 of F(No.2)A 1992 (powers to fix excise duty point); (b) section 45 of TCTA 2018 (general power for excise duty purposes etc).
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