{
  "url": "https://openlegislation.uk/finance-act-1986/section-1",
  "json_url": "https://openlegislation.uk/finance-act-1986/section-1.json",
  "legislation": "ukpga/1986/41",
  "legislation_title": "Finance Act 1986",
  "legislation_url": "https://openlegislation.uk/finance-act-1986",
  "path": "section/1",
  "kind": "section",
  "number": "1",
  "heading": "Tobacco products.",
  "text": "(1) For the Table in Schedule 1 to the Tobacco Products Duty Act 1979 there shall be substituted—\n“\nTable\n1.\nCigarettes\nAn amount equal to 21 per cent. of the retail price plus £30·61 per thousand cigarettes.\n2.\nCigars\n£47·05 per kilogram.\n3.\nHand-rolling tobacco\n£49·64 per kilogram.\n4.\nOther smoking tobacco and chewing tobacco\n£24·95 per kilogram.\n”\n(2) This section shall be deemed to have come into force on 21st March 1986.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1979 c. 7."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1986/41/section/1",
    "retrieved_at": "2026-10-29T09:56:06.979637+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}