Legislation – Finance Act 2026

Finance Act 2026, Section 141 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

Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.

View outstanding changes

Changes and effects yet to be applied to Section 141:

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

141Commencement and transitional provision

(1)

Section 115 comes into force on 1 October 2026.

(2)

Section 115 has effect in relation to vaping products that—

(a)

were produced in, or imported into, the United Kingdom before 1 October 2026, and

(b)

are stamped (see section 120(2)),

as though they were produced in, or imported into, the United Kingdom on 1 October 2026.

(3)

Sections 117(4) (production only in accordance with regulations) and 120(1) (duty to stamp in accordance with regulations) come into force on such day as the Treasury may by regulations appoint.

(4)

Section 129 comes into force two months after this Act is passed.

(5)

Sections 130 and 131 (dealing in unstamped vaping products and sales ban) come into force on 1 April 2027, and have effect in relation to vaping products irrespective of when they were produced or imported.

(6)

The Treasury may by regulations provide that, for a specified period, this Part has effect as though—

(a)

a reference to a duty stamp includes a reference to a transitional duty stamp;

(b)

in section 122(3) the words “and activated in respect of” were omitted;

(c)

sections 124(1)(c) and 126(1)(b) were omitted.

(7)

Regulations under subsection (6) may—

(a)

define “transitional duty stamp”;

(b)

make further provision about the specified period and transitional duty stamps.

(8)

The Treasury may by regulations provide that, for a specified period, this Part has effect as though a reference to an approved stamp holder or UK representative is a reference to a person being approved or treated as an approved stamp holder or UK representative.

(9)

Regulations under subsection (8) may make provision about when a person is to be treated as an approved stamp holder or UK representative.

(10)

The Treasury may by regulations extend a period specified in regulations under this section.

(11)

Regulations under subsection (7)(b) may include provision imposing penalties and for forfeiture.

(12)

A statutory instrument containing regulations under this section is subject to annulment in pursuance of a resolution of the House of Commons.