{
  "url": "https://openlegislation.uk/finance-act-2006/section-1",
  "json_url": "https://openlegislation.uk/finance-act-2006/section-1.json",
  "legislation": "ukpga/2006/25",
  "legislation_title": "Finance Act 2006",
  "legislation_url": "https://openlegislation.uk/finance-act-2006",
  "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 £105.10 per thousand cigarettes.\n2. Cigars\n£153.07 per kilogram.\n3. Hand-rolling tobacco\n£110.02 per kilogram.\n4. Other smoking tobacco and chewing tobacco\n£67.30 per kilogram.\n”\n(2) This section shall be deemed to have come into force at 6 o'clock in the evening of 22nd March 2006.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2006/25/section/1",
    "retrieved_at": "2026-10-29T09:14:22.939634+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."
  }
}