http://www.legislation.gov.uk/id/ukpga/1988/39

Part I Customs and Excise

Duties of excise: rates

2 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 £31.74 per thousand cigarettes.
2. Cigars
£48.79 per kilogram.
3. Hand-rolling tobacco
£51.48 per kilogram.
4. Other smoking tobacco and chewing tobacco
£24.95 per kilogram.”


1. Cigarettes	An amount equal to 21 per cent. of the retail price plus £31.74 per thousand cigarettes.
2. Cigars	£48.79 per kilogram.
3. Hand-rolling tobacco	£51.48 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 18th March 1988.