Finance Act 2026
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Change 1
122 Approved stamp holders
(1) A duty stamp may not be issued to a person who is not approved under this section. (2) The Commissioners may approve a person if they are satisfied that the person— (a) has a fixed place of business in the United Kingdom, and (b) meets such other requirements as may be specified in regulations under section 45 of TCTA 2018. (3) An approved stamp holder may not transfer a duty stamp to any person before it has been affixed to, and activated in respect of, a vaping product (in which case it may be transferred as part of the vaping product). (4) Subsection (3) does not prevent the return of stamps to a stamp issuer. (5) The Commissioners may by regulations make provision— (a) about what it means to have a fixed place of business in the United Kingdom; (b) for exceptions to subsection (3); (c) limiting the number of duty stamps that may be issued to (or, in the case of an overseas person, in respect of) a person within a specified period; (d) permitting or requiring duty stamps to be voided, destroyed or returned in certain circumstances, including on the expiry of a specified period.
122 Approved stamp holders
(1) A duty stamp may not be issued to a person who is not approved under this section. (2) The Commissioners may approve a person if they are satisfied that the person— (a) has a fixed place of business in the United Kingdom, and (b) meets such other requirements as may be specified in regulations under section 45 of TCTA 2018. (3) An approved stamp holder may not transfer a duty stamp to any person before it has been affixed to, and activated in respect of, a vaping product (in which case it may be transferred as part of the vaping product). (4) Subsection (3) does not prevent the return of stamps to a stamp issuer. (5) The Commissioners may by regulations make provision— (a) about what it means to have a fixed place of business in the United Kingdom; (b) for exceptions to subsection (3); (c) limiting the number of duty stamps that may be issued to (or, in the case of an overseas person, in respect of) a person within a specified period; (d) permitting or requiring duty stamps to be voided, destroyed or returned in certain circumstances, including on the expiry of a specified period.
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