Part 1

Excise duties

Tobacco products duty

Rates of tobacco products duty
1
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 £96.88 per thousand cigarettes.
2. Cigars | £141.10 per kilogram.
3. Hand-rolling tobacco | £101.42 per kilogram.
4. Other smoking tobacco and chewing tobacco | £62.03 per kilogram.
2
This section shall be deemed to have come into force at 6 o'clock in the evening of 9th April 2003.