Finance Act 2004

1 Rates 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—

Table

1.  Cigarettes	An amount equal to 22 per cent of the retail price plus £99.80 per thousand cigarettes.
2.  Cigars	£145.35 per kilogram.
3.  Hand-rolling tobacco	£104.47 per kilogram.
4.  Other smoking tobacco and chewing tobacco	£63.90 per kilogram.

(2) This section shall be deemed to have come into force at 6 o'clock in the evening of 17th March 2004.