{
  "url": "https://openlegislation.uk/tobacco-products-duty-act-1979",
  "json_url": "https://openlegislation.uk/tobacco-products-duty-act-1979.json",
  "id": "ukpga/1979/7",
  "title": "Tobacco Products Duty Act 1979",
  "short_title": "Tobacco Products Duty Act 1979",
  "long_title": "An Act to consolidate the enactments relating to the excise duty on tobacco products.",
  "citation": "1979 c. 7",
  "type": "ukpga",
  "year": "1979",
  "number": "7",
  "version": "current",
  "date": "1979-02-22",
  "revised": true,
  "valid_from": "2026-10-01",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/tobacco-products-duty-act-1979/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "section/1",
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      "number": "1",
      "heading": "Tobacco products.",
      "url": "https://openlegislation.uk/tobacco-products-duty-act-1979/section-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
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      "heading": "Charge and remission or repayment of tobacco products duty.",
      "url": "https://openlegislation.uk/tobacco-products-duty-act-1979/section-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "section/3",
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      "number": "3",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/tobacco-products-duty-act-1979/section-3",
      "extent": null,
      "status": "repealed",
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      "heading": "Calculation of duty in case of cigarettes more than 8 cm. long.",
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      "extent": "E+W+S+N.I.",
      "status": null,
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    },
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      "status": null,
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    },
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      "heading": "Fiscal marks: introductory.",
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      "path": "section/8E",
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      "heading": "Failure to comply with fiscal mark regulations and public notices.",
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      "extent": null,
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      "path": "section/8F",
      "kind": "section",
      "number": "8F",
      "heading": "Sale of marked tobacco when not permitted: penalties.",
      "url": "https://openlegislation.uk/tobacco-products-duty-act-1979/section-8F",
      "extent": null,
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    },
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      "path": "section/8G",
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      "heading": "Offences: possession and sale etc. of unmarked tobacco.",
      "url": "https://openlegislation.uk/tobacco-products-duty-act-1979/section-8G",
      "extent": null,
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    },
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      "path": "section/8H",
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      "heading": "Offences: use of premises for sale of unmarked tobacco.",
      "url": "https://openlegislation.uk/tobacco-products-duty-act-1979/section-8H",
      "extent": null,
      "status": null,
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    },
    {
      "path": "section/8J",
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      "heading": "Interfering with fiscal marks: penalties.",
      "url": "https://openlegislation.uk/tobacco-products-duty-act-1979/section-8J",
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    },
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      "path": "section/8JA",
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      "heading": "Tracing and security: regulations",
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      "path": "section/8JB",
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      "path": "section/8JC",
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      "heading": "Tracing and security: disclosure of information",
      "url": "https://openlegislation.uk/tobacco-products-duty-act-1979/section-8JC",
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    {
      "path": "section/8K",
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      "heading": "Raw tobacco: definitions",
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      "path": "section/8L",
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      "heading": "Raw tobacco: requirement for approval",
      "url": "https://openlegislation.uk/tobacco-products-duty-act-1979/section-8L",
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      "path": "section/8N",
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  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
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