{
  "url": "https://openlegislation.uk/tobacco-products-duty-act-1979/section-4",
  "json_url": "https://openlegislation.uk/tobacco-products-duty-act-1979/section-4.json",
  "legislation": "ukpga/1979/7",
  "legislation_title": "Tobacco Products Duty Act 1979",
  "legislation_url": "https://openlegislation.uk/tobacco-products-duty-act-1979",
  "path": "section/4",
  "kind": "section",
  "number": "4",
  "heading": "Calculation of duty in case of cigarettes more than 8 cm. long.",
  "text": "For the purposes of the references to a thousand cigarettes in paragraph 1 in the Table in Schedule 1 to this Act . . . any cigarette more than 8 cm. long (excluding any filter or mouthpiece) shall be treated as if 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) were a separate cigarette.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words repealed by Finance Act 1981 (c. 35, SIF 40:1), s. 139(6), Sch. 19 Pt. III"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 4 substituted (1.1.2011) by Finance (No. 3) Act 2010 (c. 33), s. 23(1)(a)(2)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 4 substituted (1.1.2011) by Finance (No. 3) Act 2010 (c. 33), s. 23(1)(b)(2)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in s. 4 heading substituted (1.1.2011) by Finance (No. 3) Act 2010 (c. 33), s. 23(1)(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1979/7/section/4",
    "retrieved_at": "2026-11-05T03:39:34.742244+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."
}