# Finance Act 1986, Section 1: Tobacco products.


(1) For the Table in Schedule 1 to the Tobacco 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.

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Source: https://www.legislation.gov.uk/ukpga/1986/41/section/1 (the official version)
Page: https://openlegislation.uk/finance-act-1986/section-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.