The Finance Act 2009 (Section 101) (Vaping Products Duty) (Appointed Day) Order 2026 establishes 1st October 2026 as the date when late payment interest provisions for vaping products duty take effect. Section 101 of the Finance Act 2009 applies interest charges to overdue vaping products duty payments, bringing this excise tax in line with interest regimes already applied to other duties. The order activates previously enacted legislation specifically for vaping products duty administration.
Source: legislation.gov.uk – Read the original