SCHEDULES

SCHEDULE 1U.K.EXEMPTED SUBSTANCES

Nicotine and tobacco productsU.K.

4U.K.Nicotine.

5U.K.Tobacco products.

In this paragraph “tobacco product” means—

(a)anything which is a tobacco product within the meaning of the Tobacco Products Duty Act 1979 (see section 1 of that Act), and

(b)any other product which—

(i)contains nicotine, and

(ii)does not contain any psychoactive substance.

Commencement Information

I2Sch. 1 para. 5 in force at 26.5.2016 by S.I. 2016/553, reg. 2