{
  "url": "https://openlegislation.uk/finance-act-1998/section-10",
  "json_url": "https://openlegislation.uk/finance-act-1998/section-10.json",
  "legislation": "ukpga/1998/36",
  "legislation_title": "Finance Act 1998",
  "legislation_url": "https://openlegislation.uk/finance-act-1998",
  "path": "section/10",
  "kind": "section",
  "number": "10",
  "heading": "Rates of tobacco products duty.",
  "text": "(1) For the Table of rates of duty in Schedule 1 to the Tobacco Products Duty Act 1979 there shall be substituted—\nTABLE\n1. CigarettesAn amount equal to 22 per cent. of the retail price plus £77.09 per thousand cigarettes.\n2. Cigars£114.79 per kilogram.\n3. Hand-rolling tobacco£87.74 per kilogram.\n4. Other smoking tobacco and chewing tobacco£50.47 per kilogram.\n(2) This section shall come into force on 1st December 1998.",
  "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/1998/36/section/10",
    "retrieved_at": "2026-10-28T17:12:35.928725+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."
  }
}