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Legislation
Finance Act 2026

Crossheading Offences

  • Section 129 Dealing in duty stamps
  • Section 130 Dealing in unstamped vaping products
  • Section 131 Sales ban following conviction for unlawful use of premises
  • Section 132 Offences: penalties
  • Section 133 Forfeiture: offences
  1. Offences
  2. Offences: penalties

Section 132 | Offences: penalties

From legislation.gov.uk

(1)A person who commits an offence under sections 129 to 131 is liable on summary conviction—

(a)in England and Wales, to imprisonment for a term not exceeding the general limit in a magistrates’ court, or a fine, or both;

(b)in Scotland, to imprisonment for a term not exceeding 12 months, or a fine not exceeding the statutory maximum, or both;

(c)in Northern Ireland, to imprisonment for a term not exceeding six months, or a fine not exceeding the statutory maximum, or both.

(2)A person who commits an offence under sections 129 to 131 is liable, on conviction on indictment, to imprisonment for a term not exceeding 2 years, or a fine, or both.

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