{
  "url": "https://openlegislation.uk/finance-act-2015/section-55",
  "json_url": "https://openlegislation.uk/finance-act-2015/section-55.json",
  "legislation": "ukpga/2015/11",
  "legislation_title": "Finance Act 2015",
  "legislation_url": "https://openlegislation.uk/finance-act-2015",
  "path": "section/55",
  "kind": "section",
  "number": "55",
  "heading": "Rates of tobacco products duty",
  "text": "(1) For the table in Schedule 1 to TPDA 1979 substitute—\n1. CigarettesAn amount equal to 16.5 per cent of the retail price plus £189.49 per thousand cigarettes\n2. Cigars£236.37 per kilogram\n3. Hand-rolling tobacco£185.74 per kilogram\n4. Other smoking tobacco and chewing tobacco£103.91 per kilogram\n.\n(2) The amendment made by this section is treated as having come into force at 6 pm on 18 March 2015.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2015/11/section/55",
    "retrieved_at": "2026-10-28T17:01:27.985809+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."
  }
}