The Finance Act 2019, Section 57(2) and (4) (Tobacco for Heating) (Appointed Day) Regulations 2019

Document Number:2019 No. 981 (C. 28)
 
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Statutory Instruments

Excise

Made

3 rd 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. 1 st 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 Majesty’s Treasury

    3 rd June 2019

    EXPLANATORY NOTE

    (This note is not part of the Regulations)

    These Regulations appoint 1 st July 2019 as the day on which subsections (2) and (4) of section 57 of the Finance Act 2019 (c. 1) (“FA 2019”) come into force.

    Subsection (2) of section 57 FA 2019 amends the Tobacco Products Duty Act 1979 (c. 7) (“TPDA”) by inserting a new category of tobacco product chargeable with excise duty, tobacco for...

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