{
  "url": "https://openlegislation.uk/finance-no-3-act-2010/section-23",
  "json_url": "https://openlegislation.uk/finance-no-3-act-2010/section-23.json",
  "legislation": "ukpga/2010/33",
  "legislation_title": "Finance (No. 3) Act 2010",
  "legislation_url": "https://openlegislation.uk/finance-no-3-act-2010",
  "path": "section/23",
  "kind": "section",
  "number": "23",
  "heading": "Long cigarettes",
  "text": "(1) In section 4 of TPDA 1979 (calculation of duty on long cigarettes)—\n(a) for “than 9 cm.” substitute “ than 8 cm. ”, and\n(b) for “each 9 cm. or part thereof” substitute “ the first 8 cm. of it, each 3 cm. portion of the remainder of it (if any) and the remaining portion of it (if any) ”,\nand, in the heading, for “9 cm.” substitute “ 8 cm. ”.\n(2) The amendments made by this section come into force on 1 January 2011.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/33/section/23",
    "retrieved_at": "2026-10-29T09:09:50.286654+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."
}