Part 1 EXCISE DUTIES
Tobacco products duty
4 Rates of tobacco products duty
(1)
For the Table of rates of duty in Schedule 1 to the Tobacco Products Duty Act 1979 (c. 7) substitute—
TABLE
1. Cigarettes | An amount equal to 22 per cent. of the retail price plus 92.25 per thousand cigarettes. |
2. Cigars | 134.69 per kilogram. |
3. Hand-rolling tobacco | 96.81 per kilogram. |
4. Other smoking tobacco and chewing tobacco | 59.21 per kilogram. |
(2)
This section shall be deemed to have come into force at 6 o’clock in the evening of 7th March 2001.