{
  "url": "https://openlegislation.uk/finance-act-1977/schedule-3",
  "json_url": "https://openlegislation.uk/finance-act-1977/schedule-3.json",
  "legislation": "ukpga/1977/36",
  "legislation_title": "Finance Act 1977",
  "legislation_url": "https://openlegislation.uk/finance-act-1977",
  "path": "schedule/3",
  "kind": "schedule",
  "number": "3",
  "heading": "Rates of Repayment under section 3",
  "text": "Unmanufactured tobacco\nPeriod in which duty paid (all dates inclusive)\nContaining 10 per cent. or more by weight of moisture\nContaining less than 10 per cent. by weight of moisture\nManufactured tobacco\n£ per pound\n£ per pound\n£ per pound\n10th May 1976 to 15th December 1976\n5·8150\n5·8560\n5·9000\n16th December 1976 to 29th March 1977\n6·3965\n6·4416\n6·4900\n30th March 1977 to 31st December 1977\n6·4000\n6·4410\n6·4850",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1977/36/schedule/3",
    "retrieved_at": "2026-10-29T10:24:17.841799+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}