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Part IU.K. Duties of Excise

Tobacco products dutyU.K.

11 Rates of duty: further provisions.U.K.

(1)For the Table of rates of duty in Schedule 1 to the M1Tobacco Products Duty Act 1979, as substituted by section 10 above, there shall be substituted—

TABLE
1. CigarettesAn amount equal to 20 per cent. of the retail price plus £57.64 per thousand cigarettes.
2. Cigars£85.61 per kilogram.
3. Hand-rolling tobacco£85.94 per kilogram.
4. Other smoking tobacco and chewing tobacco£37.64 per kilogram.

(2)This section shall be deemed to have come into force on 1st January 1995.

Commencement Information

I1S. 11 in force on 1.1.1995: see s. 11(2).

Marginal Citations