Section 11 Rates of duty: further provisions.I1

(1)

For the Table of rates of duty in Schedule 1 to the M1Tobacco Products Duty Act 1979, as substituted by section 10 above, there shall be substituted—

“
TABLE
1. Cigarettes An amount equal to 20 per cent. of the retail price plus £57.64 per thousand cigarettes.
2. Cigars £85.61 per kilogram.
3. Hand-rolling tobacco £85.94 per kilogram.
4. Other smoking tobacco and chewing tobacco £37.64 per kilogram.
”

(2)

This section shall be deemed to have come into force on 1st January 1995.

Annotations

Marginal citations

M1: 1979 c. 7.

Commencement

I1: S. 11 in force on 1.1.1995: see s. 11(2).

1. Cigarettes	An amount equal to 20 per cent. of the retail price plus £57.64 per thousand cigarettes.
2. Cigars	£85.61 per kilogram.
3. Hand-rolling tobacco	£85.94 per kilogram.
4. Other smoking tobacco and chewing tobacco	£37.64 per kilogram.