SI 2019/981 - The Finance Act 2019, Section 57(2) and (4) (Tobacco for Heating) (Appointed Day) Regulations 2019

Released 03 June 2019

SI 2019/981 appoints 1 July 2019 for the coming into force of the new duty rate for tobacco for heating.

The Finance Act 2019, Section 57(2) and (4) (Tobacco for Heating) (Appointed Day) Regulations 2019 appoint 1 July 2019 as the day on which the Finance Act 2019, s. 57(2) and (4) come into force. FA 2019, s. 57(2) amends the Tobacco Products Duty Act 1979 by inserting a new category of tobacco product chargeable with excise duty, tobacco for heating, into TPDA 1979, s. 1(1).  FA 2019, s. 57(4) inserts a new duty rate for tobacco for heating by adding a new line into the table contained in TPDA 1979, Sch. 1. The order was made on 3 June 2019.

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