Section 182: Meaning of "tobacco products"

Finance Act 2013 · 2013 c. 29View on legislation.gov.uk

Part 4: Excise duties and other taxes

Section 1 of TPDA 1979 (tobacco products) is amended as follows.

In subsection (1), omit ", but does not include herbal smoking products".

After that subsection insert—

In subsection (3), omit "but not including herbal smoking products".

Omit subsection (6).

The amendments made by this section come into force on 1 January 2014.

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