SolvedVPDS021000 | Vaping Products Duty and Vaping Duty Stamps: Vaping products legislation: Relevant legislation
From HM Revenue & Customs · Vaping Products Duty and Vaping Duty Stamps guidance
The relevant legislation can be found as follows:
Primary: Part 4 and schedule 15 of the Finance (No.2) Act 2026 ('FA 26')
Secondary: The Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026 ('VPPDSC 26') and The Vaping Stamps (Requirements, Reviews and Appeals) Regulations 2026 ('VDSRRA 26')
Tertiary: Vaping products external guidance, some sections of which have force of law - these are clearly identified ('the external guidance')