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 20 per cent. of the retail price plus £52.33 per thousand cigarettes.
2. Cigars £77.58 per kilogram.
3. Hand-rolling tobacco £81.86 per kilogram.
4. Other smoking tobacco and chewing tobacco £34.26 per kilogram.

(2)

This section shall be deemed to have come into force at 6 o’clock in the evening of 30th November 1993.

Annotations

Marginal citations

M1: 1979 c. 7.

1. Cigarettes	An amount equal to 20 per cent. of the retail price plus £52.33 per thousand cigarettes.
2. Cigars	£77.58 per kilogram.
3. Hand-rolling tobacco	£81.86 per kilogram.
4. Other smoking tobacco and chewing tobacco	£34.26 per kilogram.