1Rates of tobacco products dutyE+W+S+N.I.
(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 £105.10 per thousand cigarettes.|
|2. Cigars||£153.07 per kilogram.|
|3. Hand-rolling tobacco||£110.02 per kilogram.|
|4. Other smoking tobacco and chewing tobacco||£67.30 per kilogram.”|
(2)This section shall be deemed to have come into force at 6 o'clock in the evening of 22nd March 2006.