Finance Act 1981

2 Tobacco products

(1) For the Table in Schedule 1 to the [1979 c. 7.] Tobacco Products Duty Act 1979 there shall be substituted—

“TABLE

1. Cigarettes	An amount equal to 21 per cent, of the retail price plus £19.03 per thousand cigarettes.
2. Cigars	£35.91 per kilogram.
3. Hand-rolling tobacco	£30.96 per kilogram.
4. Other smoking tobacco and chewing tobacco	£22.96 per kilogram.”

(2) Section 3 of that Act (additional duty on higher tar cigarettes) shall cease to have effect.

(3) This section shall be deemed to have come into force on 14th March 1981 but as respects the period beginning with that date and ending with 7th July 1981 the Table set out in subsection (1) above shall have effect with the substitution for " £19.03 ", " £35.91 ", " £30.96 " and " £22.96 " of " £18.04 ", " £34.29 ", " £29.56 " and " £21.92 " respectively.