Statutory Instruments
2019 No. 975
Excise
The Finance Act 2019, Section 57 (Tobacco for Heating) (Consequential Amendments) Regulations 2019
Made
30th May 2019
Laid before the House of Commons
3rd June 2019
Coming into force
1st July 2019
The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the power conferred by section 57(5) of the Finance Act 2019( 1 ), make the following Regulations.
Citation and commencement
1. —(1) These Regulations may be cited as the Finance Act 2019, Section 57 (Tobacco for Heating) (Consequential Amendments) Regulations 2019.
(2) These Regulations come into force on 1st July 2019.
Amendment of the Excise Goods (Drawback) Regulations 1995
2. —(1)The Excise Goods (Drawback) Regulations 1995( 2 ) are amended as follows.
(2) In regulation 5(4), insert the words “and tobacco for heating” after the words “chewing tobacco”.
Amendment of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010
3. —(1)The Excise Goods (Holding, Movement and Duty Point) Regulations 2010( 3 ) are amended as follows.
(2) In regulation 3—
(a) in paragraph (1) in the definition of “excise goods” for “and chewing tobacco” substitute “, chewing tobacco and tobacco for heating”;
(b) for paragraph (4), substitute—
“ (4) In these Regulations references to chewing tobacco and to tobacco for heating are references to the products described in articles 8 and 9 respectively of the Tobacco Products (Descriptions of Products) Order 2003 ( 4 ) . ” .
(3) In regulation 13 after paragraph (6)(b) insert—
“ ; or
(c) in the case of tobacco for heating. ” .
(4) In regulation 15 for “chewing tobacco is” substitute “chewing tobacco or tobacco for heating is” in both places where those words occur.
(5) In regulation 67(1) for “(other than chewing tobacco)” substitute “(other than chewing tobacco and tobacco for heating)”.
Justin Holliday
Melissa Tatton
Two of the Commissioners for Her Majesty’s Revenue and Customs
30th May 2019
S.I. 1995/1046 , amended by S.I. 2009/1023 and S.I. 2019/14 . At the date of making, the amendment made by S.I. 2019/14 has not been brought into force. There are other amending instruments, but none is relevant.
S.I. 2010/593 , amended by S.I. 2011/2225 , S.I. 2013/3210 , S.I. 2019/13 and S.I. 2019/474 and modified by S.I. 2010/594 and S.I. 2019/474 . At the date of making, the amendments and modifications made by S.I. 2019/13 and S.I. 2019/474 have not been brought into force. There are other amending instruments, but none is relevant.
S.I. 2003/1471 , relevantly amended by S.I. 2010/2852 , S.I. 2013/2721 and S.I. 2019/953 .