Section 1 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 £30·61 per thousand cigarettes.
2. Cigars £47·05 per kilogram.
3. Hand-rolling tobacco £49·64 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 21st March 1986.

Annotations

Marginal citations

M1: 1979 c. 7.

1.	Cigarettes	An amount equal to 21 per cent. of the retail price plus £30·61 per thousand cigarettes.
2.	Cigars	£47·05 per kilogram.
3.	Hand-rolling tobacco	£49·64 per kilogram.
4.	Other smoking tobacco and chewing tobacco	£24·95 per kilogram.