{
  "url": "https://openlegislation.uk/finance-no-2-act-1997/section-12",
  "json_url": "https://openlegislation.uk/finance-no-2-act-1997/section-12.json",
  "legislation": "ukpga/1997/58",
  "legislation_title": "Finance (No. 2) Act 1997",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-1997",
  "path": "section/12",
  "kind": "section",
  "number": "12",
  "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 there shall be substituted—\n“\nTABLE\n1. Cigarettes...\nAn amount equal to 21 per cent. of the retail price plus £72.06 per thousand cigarettes.\n2. Cigars...\n£105.86 per kilogram.\n3. Hand-rolling tobacco...\n£87.74 per kilogram.\n4. Other smoking tobacco and chewing tobacco...\n£46.55 per kilogram.\n”\n(2) This section shall come into force on 1st December 1997.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1979 c. 7."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1997/58/section/12",
    "retrieved_at": "2026-10-29T09:23:52.893398+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."
}