Statutory Instruments
2019 No. 981 (C. 28)
Excise
The Finance Act 2019, Section 57(2) and (4) (Tobacco for Heating) (Appointed Day) Regulations 2019
Made
3rd June 2019
The Treasury, in exercise of the power conferred by section 57(7) of the Finance Act 2019( 1 ), make the following Regulations:
Citation
1. These Regulations may be cited as the Finance Act 2019, Section 57(2) and (4) (Tobacco for Heating) (Appointed Day) Regulations 2019.
Appointed day
2. 1st July 2019 is appointed as the day on which subsections (2) and (4) of section 57 of the Finance Act 2019 come into force.
David Rutley
Jeremy Quin
Two of the Lords Commissioners of Her Majestyβs Treasury
3rd June 2019