{
  "url": "https://openlegislation.uk/finance-act-1991/section-2",
  "json_url": "https://openlegislation.uk/finance-act-1991/section-2.json",
  "legislation": "ukpga/1991/31",
  "legislation_title": "Finance Act 1991",
  "legislation_url": "https://openlegislation.uk/finance-act-1991",
  "path": "section/2",
  "kind": "section",
  "number": "2",
  "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. Cigarettes\nAn amount equal to 21 per cent. of the retail price plus £40.15 per thousand cigarettes.\n2. Cigars\n£61.72 per kilogram.\n3. Hand-rolling tobacco\n£65.12 per kilogram.\n4. Other smoking tobacco and chewing tobacco\n£28.69 per kilogram.\n”\n(2) This section shall be deemed to have come into force at 6 o’clock in the evening of 19th March 1991.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1979 c. 7."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 2 in force at 6 p.m. 19.03.1991: see s. 2(2)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1991/31/section/2",
    "retrieved_at": "2026-10-29T09:37:56.935967+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."
  }
}