Section 140 | Interpretation

In this Part—

“activated”, in relation to a duty stamp, means linked to a particular vaping product in accordance with regulations made under section 120 and section 45 of TCTA 2018;

“approved stamp holder” means a person approved under section 122 (approved stamp holders);

“Commissioners” means the Commissioners for His Majesty’s Revenue and Customs;

“duty deferment arrangement” means provision made by or under the customs and excise Acts that permits the payment of excise duty to be deferred;

“duty stamp” has the meaning given in section 120(4);

“HMRC” means His Majesty’s Revenue and Customs;

“medicinal product” has the meaning given in the Human Medicines Regulations 2012 (S.I. 2012/1916);

“overseas person” has the meaning given in section 123(8) (United Kingdom representatives);

“retail packaging”, in relation to a product, means the packaging in which it is, or is intended to be, presented for sale by retail;

“stamp issuer” has the meaning given in section 121(4);

“stamped vaping product” means a vaping product which is stamped in accordance with this Part and regulations made under section 45 of TCTA 2018;

“tobacco product” has the meaning given in section 1 of TPDA 1979;

“UK representative” has the meaning given in section 123(8);

“unstamped vaping product” means a vaping product which is required to be stamped in accordance with this Part and regulations made under section 45 of TCTA 2018, but is not so stamped;

“vape” means a device that vaporises substances for the purpose of inhalation through a mouthpiece;

“vaping product” has the meaning given in section 116(1) (but see subsection (2));

“vaping products duty” has the meaning given in section 115(3).