Tobacco products duty
1Rates of tobacco products duty
(1)For the Table of rates of duty in Schedule 1 to the Tobacco Products Duty Act 1979 (c. 7) substitute—
|1. Cigarettes||An amount equal to 22 per cent of the retail price plus £96.88 per thousand cigarettes.|
|2. Cigars||£141.10 per kilogram.|
|3. Hand-rolling tobacco||£101.42 per kilogram.|
|4. Other smoking tobacco and chewing tobacco||£62.03 per kilogram.”|
(2)This section shall be deemed to have come into force at 6 o'clock in the evening of 9th April 2003.