{
  "url": "https://openlegislation.uk/finance-act-2017/section-23",
  "json_url": "https://openlegislation.uk/finance-act-2017/section-23.json",
  "legislation": "ukpga/2017/10",
  "legislation_title": "Finance Act 2017",
  "legislation_url": "https://openlegislation.uk/finance-act-2017",
  "path": "section/23",
  "kind": "section",
  "number": "23",
  "heading": "Tobacco products duty: minimum excise duty",
  "text": "(1) TPDA 1979 is amended as follows.\n(2) In section 6(5)(a) (alteration of rates of duty), for “the amount” substitute “ each amount ”.\n(3) For the first row in the table in Schedule 1 (as substituted by section 22) substitute—\n“1. CigarettesAn amount equal to the higher of—\n16.5% of the retail price plus £207.99 per thousand cigarettes, or\n£268.63 per thousand cigarettes.\n(4) The amendments made by this section are treated as having come into force on 20 May 2017.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2017/10/section/23",
    "retrieved_at": "2026-10-28T17:00:32.518561+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."
  }
}