http://www.legislation.gov.uk/id/ukpga/1986/41

PART I Customs and Excise and Value Added Tax

Chapter I Customs and Excise

The rates of duty

1 Tobacco 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 £30·61 per thousand cigarettes.
2.
Cigars
£47·05 per kilogram.
3.
Hand-rolling tobacco
£49·64 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 21st March 1986.

1.	Cigarettes	An amount equal to 21 per cent. of the retail price plus £30·61 per thousand cigarettes.
2.	Cigars	£47·05 per kilogram.
3.	Hand-rolling tobacco	£49·64 per kilogram.
4.	Other smoking tobacco and chewing tobacco	£24·95 per kilogram.”