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Statutory Instruments

2026 No. 1024 (C. 85)

EXCISE

The Finance Act 2009 (Section 101) (Vaping Products Duty) (Appointed Day) Order 2026

Made

14th September 2026

The Treasury make this Order in exercise of the powers conferred by section 104(3) and (4)(a) of the Finance Act 2009(1).

Citation

1. This Order may be cited as the Finance Act 2009 (Section 101) (Vaping Products Duty) (Appointed Day) Order 2026.

Interpretation

2. In this Order, “ vaping products duty ” has the meaning given in section 115 of the Finance Act 2026 (excise duty: charge)( 2 ).

Appointed Day

3. 1st October 2026 is appointed as the day on which section 101 of the Finance Act 2009 (late payment interest on sums due to HMRC)(3) comes into force for the purposes of vaping products duty and penalties under Part 4 of the Finance Act 2026.

Claire Hughes

Christian Wakeford

Two of the Lords Commissioners of His Majesty’s Treasury

14th September 2026

(3)

Subsections (10) and (11) of section 101 were repealed by paragraph 116 of Part 2 of Schedule 8 to the Taxation (Cross-border Trade) Act 2018 (c. 22).

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
The Finance Act 2009 (Section 101) (Vaping Products Duty) (Appointed Day) Order 2026 (2026/1024)
Version from: original only

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