PART ICustoms and Excise
2Tobacco products
(1)
For the Table in Schedule 1 to the M1Tobacco Products Duty Act 1979 there shall be substituted—
“TABLE
1. Cigarettes
An amount equal to 21 per cent, of the retail price plus £20.68 per thousand cigarettes.
2. Cigars
£3900 per kilogram.
3. Hand-rolling tobacco
£33.65 per kilogram.
4. Other smoking tobacco and chewing tobacco
£24.95 per kilogram”.
(2)
This section shall be deemed to have come into force on 12th March 1982.