SCHEDULES

SCHEDULE 1EXEMPTED SUBSTANCES

Nicotine and tobacco products

5Tobacco 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.