{
  "url": "https://openlegislation.uk/finance-act-2003/section-1",
  "json_url": "https://openlegislation.uk/finance-act-2003/section-1.json",
  "legislation": "ukpga/2003/14",
  "legislation_title": "Finance Act 2003",
  "legislation_url": "https://openlegislation.uk/finance-act-2003",
  "path": "section/1",
  "kind": "section",
  "number": "1",
  "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 (c. 7) substitute—\nTable\n1. CigarettesAn amount equal to 22 per cent of the retail price plus £96.88 per thousand cigarettes.\n2. Cigars£141.10 per kilogram.\n3. Hand-rolling tobacco£101.42 per kilogram.\n4. Other smoking tobacco and chewing tobacco£62.03 per kilogram.\n(2) This section shall be deemed to have come into force at 6 o'clock in the evening of 9th April 2003.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/14/section/1",
    "retrieved_at": "2026-10-28T17:09:02.407807+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."
  }
}