Section 127 | Failure to comply with this Part etc

(1)Failure to comply with a provision or requirement specified in subsection (2) is conduct which attracts a penalty under section 9 of FA 1994.

(2)The following provisions and requirements are specified for the purpose of subsection (1)—

(a)provision contained in this Part or regulations made under this Part;

(b)provision contained in regulations made under section 45 of TCTA 2018 insofar as it applies in relation to vaping products duty;

(c)any requirements imposed under such provision.