5Rates of tobacco products duty
(1)For the Table of rates of duty in Schedule 1 to the [1979 c. 7] Tobacco Products Duty Act 1979 there shall be substituted—
|1. Cigarettes||An amount equal to 22 per cent. of the retail price plus £82.59 per thousand cigarettes.|
|2. Cigars||£122.06 per kilogram.|
|3. Hand-rolling tobacco||£87.74 per kilogram.|
|4. Other smoking tobacco and chewing tobacco||£53.66 per kilogram.|
(2)This section shall be deemed to have come into force at 6 o'clock in the evening of 9th March 1999.