Part I

Excise duties

Tobacco products duty

Rates of tobacco products duty.
12
1
For the Table of rates of duty in Schedule 1 to the Tobacco Products Duty Act 1979 substitute—

TABLE
1. Cigarettes | An amount equal to 22 per cent. of the retail price plus £90.43 per thousand cigarettes.
2. Cigars | £132.33 per kilogram.
3. Hand-rolling tobacco | £95.12 per kilogram.
4. Other smoking tobacco and chewing tobacco | £58.17 per kilogram.
2
This section shall be deemed to have come into force at 6 o’clock in the evening of 21st March 2000.
1979 c. 7.