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

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In force since 2026-09-14, as the publisher states.

Copy read on 2026-11-10. The page it was read from

Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

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Contents: 4 provisions
  1. Title and introductory text
  2. 1 Citation
  3. 2 Interpretation
  4. 3 Appointed Day

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4 provisions

Title and introductory text

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.

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1 Citation

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

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2 Interpretation

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

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3 Appointed Day

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.

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