# Finance Act 1991, Section 2: 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 £40.15 per thousand cigarettes.
2. Cigars
£61.72 per kilogram.
3. Hand-rolling tobacco
£65.12 per kilogram.
4. Other smoking tobacco and chewing tobacco
£28.69 per kilogram.
”
(2) This section shall be deemed to have come into force at 6 o’clock in the evening of 19th March 1991.

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Source: https://www.legislation.gov.uk/ukpga/1991/31/section/2 (the official version)
Page: https://openlegislation.uk/finance-act-1991/section-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.