But, through research in Southampton laboratories, the firm is also attempting to refine processing techniques such that levels of nicotine and, in particular, tar in cigarette smoke are reduced.

BBC: BAT targets 'low-risk' cigarettes

Regarding safety, in an e-cigarette there is no tar or hundreds of other carcinogens released in the cigarette combustion process.

FORBES: Altria Group: E-Cigarettes Or Die?

With an e-cigarette your nicotine is delivered with propylene glycol and vegetable glycerin rather than tar and ash.

FORBES: Will E-cigarettes Become A Taxing Experience ?

It said the law will give the FDA the power to restrict advertising, stop illegal sales of tobacco products, require graphic health warnings that cover the top half of the front and back of cigarette packs, ban misleading health claims such as "light" and "low-tar, " regulate health claims, require disclosure of the contents of tobacco products, require changes in tobacco products.

CNN: Senate passes bill increasing FDA power over tobacco products