Section 117 | Production of vaping products

(1)For the purposes of this Part, a vaping product is produced if—

(a)a substance that is not duty-paid is—

(i)combined or mixed with another substance (whether or not that substance is duty-paid), or

(ii)otherwise processed, and

(b)the resulting substance is a vaping product.

(2)If a liquid that is not duty-paid is packaged, labelled or advertised so as to indicate it is intended to be vaporised by a vape, the act of packaging, labelling or advertising is to be treated, for the purposes of this Part, as producing a vaping product.

(3)In this section, a reference to a substance or liquid that is not duty-paid is a reference to a substance or liquid that—

(a)is not a vaping product, or

(b)is a vaping product on which duty has not been paid or deferred under a duty deferment arrangement.

(4)Vaping products must not be produced except in accordance with regulations under section 45 of TCTA 2018.