Section 13 Rates of duty.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 20 per cent. of the retail price plus £48.75 per thousand cigarettes.
2. Cigars £72.30 per kilogram.
3. Hand-rolling tobacco £76.29 per kilogram.
4. Other smoking tobacco and chewing tobacco £31.93 per kilogram.
”

(2)

This section shall be deemed to have come into force at 6 o’clock in the evening of 16th March 1993.

Annotations

Marginal citations

M1: 1979 c. 7.

Commencement

I1: S. 13 in force at 6 p.m. on 16.3.1993: see s. 13(2)

1. Cigarettes	An amount equal to 20 per cent. of the retail price plus £48.75 per thousand cigarettes.
2. Cigars	£72.30 per kilogram.
3. Hand-rolling tobacco	£76.29 per kilogram.
4. Other smoking tobacco and chewing tobacco	£31.93 per kilogram.