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Legislation

Finance Act 2026

Crossheading Charge

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Section 115 Excise duty: charge
Section 116 Vaping products
Section 117 Production of vaping products
Section 118 Excise duty point and payment

Part 4 Vaping products duty
Crossheading Charge

Crossheading Charge

From legislation.gov.uk

Contents

Section 115 Excise duty: charge
Section 116 Vaping products
Section 117 Production of vaping products
Section 118 Excise duty point and payment