(1)For the Table in Schedule 1 to the [1979 c. 7.] Tobacco Products Duty Act 1979 there shall be substituted—
| 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.