The Finance Act 2019, Section 57 (Tobacco for Heating) (Consequential Amendments) Regulations 2019
Section 57 of the Finance Act 2019 introduced a new category of tobacco product chargeable with excise duty into the Tobacco Products Duty Act 1979 (c. 7), called tobacco for heating.
Lifecycle
Department
Made
30 May 2019
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In force
01 Jul 2019
Enabling power
The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the power conferred by section 57(5) of the Finance Act 2019, make the following Regulations.
DocumentsOpen on legislation.gov.uk →