Section 125 | Dealing in unstamped vaping products

From legislation.gov.uk

(1)A person who sells, offers for sale or otherwise deals in unstamped vaping products packaged for retail sale is liable to a penalty.

(2)The penalty under subsection (1) is the amount indicated in the table, to be determined by cross-referencing—

(a)the number of units in respect of which the penalty is imposed, and

(b)whether it is the first, second or further time that the person has been liable to a penalty under subsection (1) since the beginning of the relevant period.

Table shown as text

1 to 99 units 100 to 299 units 300 to 499 units 500 units or more First time £2,500 £5,000 £7,500 £10,000 Second time £5,000 £7,500 £10,000 £10,000 Further time £7,500 £10,000 £10,000 £10,000

(3)For the purpose of determining a penalty under subsection (2)—

“relevant period” means the period of 24 months ending with the day on which the person becomes liable to the penalty being determined;

“unit” means an amount of vaping product packaged for individual retail sale.