The Tobacco Products (Descriptions of Products) (Amendment) Order, SI 2019/953, inserts a description of the new category of tobacco product, ‘tobacco for heating’, into the principal regulations with effect from 1 July 2019. Finance Act 2019 introduces the new duty rate for this category from the same date. HMRC consulted between December 2018 and February 2019 on a draft version of the order.
The Tobacco Products (Descriptions of Products) (Amendment) Order, SI 2019/953, inserts a description of the new category of tobacco product, ‘tobacco for heating’, into the principal regulations with effect from 1 July 2019. Finance Act 2019 introduces the new duty rate for this category from the same date. HMRC consulted between December 2018 and February 2019 on a draft version of the order.
