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Legislation
Finance Act 2025

Crossheading Preparing for new taxes and information sharing

  • Section 83 Duty on vaping products
  • Section 84 Carbon border adjustment mechanism
  1. Preparing for new taxes and information sharing
  2. Duty on vaping products

Section 83 | Duty on vaping products

From legislation.gov.uk

The Commissioners for His Majesty’s Revenue and Customs may prepare for the introduction of a new duty to be charged in respect of vaping products.

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