Legislation – Finance Act 2026
Changes to legislation:
Finance Act 2026, Section 138 is up to date with all changes known to be in force on or before 17 April 2026. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Changes to Legislation
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Changes and effects yet to be applied to Section 138:
- Pt. 15 excluded by S.I. 2026/331 reg. 19
Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- Pt. 15 excluded by S.I. 2026/331 reg. 19
Part 4Vaping products duty
General provision
138Regulations: procedure
(1)
Regulations under this Part must be made by statutory instrument.
(2)
A statutory instrument containing regulations under this Part is subject to made affirmative procedure if it contains (whether alone or with other provision) provision that—
(a)
amends an Act of Parliament,
(b)
restricts any rebate of or relief from vaping products duty, or
(c)
extends the cases in which vaping products are required to be stamped.
(3)
Where a statutory instrument is subject to made affirmative procedure—
(a)
it must be laid before the House of Commons after being made, and
(b)
it ceases to have effect at the end of the period of 28 days beginning with the day on which the instrument is made, unless within that period the instrument is approved by a resolution of the House of Commons.
(4)
Where a statutory instrument ceases to have effect as a result of subsection (3), that does not—
(a)
affect the validity of anything previously done under the instrument, or
(b)
prevent the making of a new statutory instrument.
(5)
In calculating the period of 28 days for the purposes of subsection (3), no account is to be taken of any whole days that fall within a period during which—
(a)
Parliament is dissolved or prorogued, or
(b)
the House of Commons is adjourned for more than 4 days.
(6)
A statutory instrument containing regulations under this Part is subject to annulment in pursuance of a resolution of the House of Commons if it does not contain provision of a kind described in subsection (2).
(7)
Subsections (2) to (6) do not apply to regulations made under section 141 (commencement and transitional provision).