Statutory Instruments
2019 No. 953
Excise
The Tobacco Products (Descriptions of Products) (Amendment) Order 2019
Approved by the House of Commons
Made
at 12.30 p.m. on 20th May 2019
Laid before the House of Commons
at 4.00 p.m. on 20th May 2019
Coming into force
1st July 2019
The Treasury make the following Order in exercise of the powers conferred by section 1(3) of the Tobacco Products Duty Act 1979( 1 ).
Citation and commencement
1. This Order may be cited as the Tobacco Products (Descriptions of Products) (Amendment) Order 2019 and comes into force on 1st July 2019.
Amendment of the Tobacco Products (Descriptions of Products) Order 2003
2. —(1)The Tobacco Products (Descriptions of Products) Order 2003( 2 ) is amended as follows.
(2) After article 8 (chewing tobacco), insert—
“ Tobacco for heating
9. —(1) References to tobacco for heating in the Act include any product that—
(a) is not cigarettes, cigars, hand-rolling tobacco, other smoking tobacco, or chewing tobacco; and
(b) consists of tobacco prepared for heating, without combustion, in order to produce or flavour vapour.
(2) In paragraph (1)(b), “tobacco” includes tobacco mixed with any substance other than tobacco.
(3) References to tobacco for heating in the Act do not include any product that consists wholly of a substance or substances used as a substitute for tobacco. ”
David Rutley
Craig Whittaker
Two of the Lords Commissioners of Her Majesty’s Treasury
At 12.30 p.m. on 20th May 2019
1979 c. 7 . Section 1(3) was amended by the Finance Act 1993 (c. 34) , section 14(5), the Finance Act 2013 (c. 29) , section 182(4), and the Finance Act 2019 (c. 1) , section 57(3). Sections 57(1) and (2) of the Finance Act 2019 insert a new category of tobacco for heating into the definition of tobacco products in section 1(1) of the Tobacco Products Duty Act 1979.