# Finance Act 1995, Section 11: Rates of duty: further provisions.


(1) For the Table of rates of duty in Schedule 1 to the Tobacco 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.

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Source: https://www.legislation.gov.uk/ukpga/1995/4/section/11 (the official version)
Page: https://openlegislation.uk/finance-act-1995/section-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.