{
  "url": "https://openlegislation.uk/matches-and-mechanical-lighters-duties-act-1979-repealed-111993/section-1",
  "json_url": "https://openlegislation.uk/matches-and-mechanical-lighters-duties-act-1979-repealed-111993/section-1.json",
  "legislation": "ukpga/1979/6",
  "legislation_title": "Matches and Mechanical Lighters Duties Act 1979 (repealed 1.1.1993)",
  "legislation_url": "https://openlegislation.uk/matches-and-mechanical-lighters-duties-act-1979-repealed-111993",
  "path": "section/1",
  "kind": "section",
  "number": "1",
  "heading": "Excise duty on matches.",
  "text": "(1) There shall be charged on matches—\n(a) imported into the United Kingdom; or\n(b) manufactured in the United Kingdom and sent out from the premises of a manufacturer of matches,\na duty of excise at the rate of £1.15 for every 7,200 matches (and so in proportion for any less number of matches).\n(2) For the purposes of the duty chargeable under subsection (1) above, a match which has more than one point of ignition shall be reckoned as so many matches as there are points of ignition.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "“£1.15” substituted (retrospectively) by Finance Act 1981 (c. 35, SIF 40:1), s. 3(1)(4)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1979/6/section/1",
    "retrieved_at": "2026-10-29T10:19:14.343206+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."
}