{
  "url": "https://openlegislation.uk/finance-act-2005/section-1",
  "json_url": "https://openlegislation.uk/finance-act-2005/section-1.json",
  "legislation": "ukpga/2005/7",
  "legislation_title": "Finance Act 2005",
  "legislation_url": "https://openlegislation.uk/finance-act-2005",
  "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—\n“\nTable\n1.Cigarettes\nAn amount equal to 22 per cent of the retail price plus £102.39 per thousand cigarettes.\n2.Cigars\n£149.12 per kilogram.\n3.Hand-rolling tobacco\n£107.18 per kilogram.\n4.Other smoking tobacco and chewing tobacco\n£65.56 per kilogram.\n”\n(2) This section shall be deemed to have come into force at 6 o'clock in the evening of 16th March 2005.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2005/7/section/1",
    "retrieved_at": "2026-10-29T09:16:26.978887+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."
  }
}