The Finance Act 2019, Section 57 (Tobacco for Heating) (Consequential Amendments) Regulations 2019

Document Number:2019 No. 975
Coming into force:Coming into force on the 01/07/2019
 
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Statutory Instruments

Excise

Made

30 th May 2019

Laid before the House of Commons

3 rd June 2019

Coming into force

1 st 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 1 st 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

    30 th May 2019

    EXPLANATORY NOTE

    (This note is not part of the Regulations)

    Section 57 of the Finance Act 2019 introduced a new category of tobacco product chargeable with excise duty into the Tobacco Products Duty Act 1979 (c. 7) , called tobacco for heating.

    These Regulations contain amendments which are consequential on the introduction of tobacco for heating, relating to the wider excise regime.

    The Excise Goods (Drawback) Regulations 1995 (S.I. 1995/1046) are amended to make tobacco for heating ineligible for drawback, when dispatched to the European Union...

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