# Finance Act 1996, Section 9: Rates of duty.


(1) For the Table of rates of duty in Schedule 1 to the Tobacco Products Duty Act 1979 there shall be substituted—
“
1. Cigarettes
An amount equal to 20 per cent. of the retail price plus £62.52 per thousand cigarettes.
2. Cigars
£91.52 per kilogram.
3. Hand-rolling tobacco
£85.94 per kilogram.
4. Other smoking tobacco and chewing tobacco
£40.24 per kilogram.
”
(2) This section shall be deemed to have come into force at 6 o’clock in the evening of 28th November 1995.

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Source: https://www.legislation.gov.uk/ukpga/1996/8/section/9 (the official version)
Page: https://openlegislation.uk/finance-act-1996/section-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.