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Contents

Legislation
Finance Act 2026

Crossheading General provision

  • Section 134 Publication of information
  • Section 135 Information sharing
  • Section 136 Investigation and enforcement
  • Section 137 Regulations: further provision
  • Section 138 Regulations: procedure
  • Section 139 Amendments of other enactments
  • Section 140 Interpretation
  • Section 141 Commencement and transitional provision
  1. General provision
  2. Investigation and enforcement

Section 136 | Investigation and enforcement

From legislation.gov.uk

(1)A local enforcement authority may investigate compliance with this Part, regulations made under this Part and regulations made under section 45 of TCTA 2018 in relation to vaping products duty, and may carry out inspections of vaping products for that purpose.

(2)In this section, “local enforcement authority” means—

(a)in Great Britain, a local weights and measures authority within the meaning of section 69 of the Weights and Measures Act 1985;

(b)in Northern Ireland, a district council.

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