VPDS062000 | Vaping Products Duty and Vaping Duty Stamps: Manufacture - approval: Legislation
From HM Revenue & Customs · Vaping Products Duty and Vaping Duty Stamps guidance
Approvals are issued pursuant to Regulation 4 of VPPDSC 26.
Each approval encompasses two distinct components: the person (an individual, partnership or legal person) and the premises.
Only one manufacturer will be allowed to operate at any approved premises.