Finance Act 2000

12 Rates of tobacco products duty. U.K.

(1) For the Table of rates of duty in Schedule 1 to the M1 Tobacco Products Duty Act 1979 substitute—

“ TABLE

1. Cigarettes	An amount equal to 22 per cent. of the retail price plus £90.43 per thousand cigarettes.
2. Cigars	£132.33 per kilogram.
3. Hand-rolling tobacco	£95.12 per kilogram.
4. Other smoking tobacco and chewing tobacco	£58.17 per kilogram.”

(2) This section shall be deemed to have come into force at 6 o’clock in the evening of 21st March 2000.

Marginal Citations

M1 1979 c. 7.