{
  "url": "https://openlegislation.uk/finance-act-2009/section-12",
  "json_url": "https://openlegislation.uk/finance-act-2009/section-12.json",
  "legislation": "ukpga/2009/10",
  "legislation_title": "Finance Act 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2009",
  "path": "section/12",
  "kind": "section",
  "number": "12",
  "heading": "Rates of tobacco products duty",
  "text": "(1) For the table in Schedule 1 to TPDA 1979 substitute—\n“\nTable\n1. Cigarettes\nAn amount equal to 24 per cent of the retail price plus £114.31 per thousand cigarettes\n2. Cigars\n£173.13 per kilogram\n3. Hand-rolling tobacco\n£124.45 per kilogram\n4. Other smoking tobacco and chewing tobacco\n£76.12 per kilogram.\n”\n(2) The Alcoholic Liquor Duties (Surcharges) and Tobacco Products Duty Order 2008 (S.I. 2008/3026), so far as relating to excise duty on tobacco products, is revoked.\n(3) The amendments made by this section are treated as having come into force at 6 pm on 22 April 2009.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/10/section/12",
    "retrieved_at": "2026-10-29T09:11:08.872832+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "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."
}