Section 10 Rates of duty.I1

(1)

For the Table of rates of duty 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 £55.58 per thousand cigarettes.
2. Cigars £82.56 per kilogram.
3. Hand-rolling tobacco £85.94 per kilogram.
4. Other smoking tobacco and chewing tobacco £36.30 per kilogram.
”

(2)

This section shall be deemed to have come into force at 6 o’clock in the evening of 29th November 1994.

Annotations

Marginal citations

M1: 1979 c. 7.

Commencement

I1: S. 10 in force at 6 p.m. 29.11.1994: see s. 10(2).

1. Cigarettes	An amount equal to 20 per cent. of the retail price plus £55.58 per thousand cigarettes.
2. Cigars	£82.56 per kilogram.
3. Hand-rolling tobacco	£85.94 per kilogram.
4. Other smoking tobacco and chewing tobacco	£36.30 per kilogram.