SI 2019/975 - The Finance Act 2019, Section 57 (Tobacco for Heating) (Consequential Amendments) Regulations 2019

Released 03 June 2019

SI 2019/975 amends SI 1995/1046 and SI 2010/593 to reflect the new duty rate for tobacco for heating from 1 July 2019.

The Finance Act 2019, Section 57 (Tobacco for Heating) (Consequential Amendments) Regulations 2019 contain amendments which are consequential on the introduction of a new category of tobacco product chargeable with excise duty, called tobacco for heating, by Finance Act 2019, s. 57. The Excise Goods (Drawback) Regulations 1995 (SI 1995/1046) are amended to make tobacco for heating ineligible for drawback, when dispatched to the European Union. The Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (SI 2010/593) are amended to make provision for this category of tobacco product to be distinguished from tobacco products which are excise goods for the purposes of EU law under Article 1(1) of Directive 2008/118/EC, in the same manner as for the existing category of chewing tobacco. The regulations come into force on 1 July 2019.

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