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The goal is not to claim air pollution and smoking are chemically identical

18 In the UK, e-cigarettes regulated as consumer products are subject to a 20% VAT, however if they are regulated as medicines, they attract a 5% VAT levy

Successful use of nicotine replacement therapy to quit e-cigarettes: lack of treatment protocol highlights need for guidelines

A., Clendennen, S

Yet another embodiment of the invention, wherein the mainstream smoke solution is incapable of producing significant oxidative damage to guinea pig lung microsomal proteins in vitro One more embodiment of the invention related to use of nicotine fortified tobacco, which results in increase in delivery of nicotine without increasing the level of p-BSQ