Section 2 Tobacco products.I1

(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 £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.

Annotations

Marginal citations

M1: 1979 c. 7.

Commencement

I1: S. 2 in force at 6 p.m. 19.03.1991: see s. 2(2).

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.