Section 2 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 £31.74 per thousand cigarettes.
2. Cigars £48.79 per kilogram.
3. Hand-rolling tobacco £51.48 per kilogram.
4. Other smoking tobacco and chewing tobacco £24.95 per kilogram.


1. Cigarettes	An amount equal to 21 per cent. of the retail price plus £31.74 per thousand cigarettes.
2. Cigars	£48.79 per kilogram.
3. Hand-rolling tobacco	£51.48 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 18th March 1988.

Annotations

Marginal citations

M1: 1979 c. 7.