Section 8 Rates of tobacco products 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 21 per cent. of the retail price plus £65.97 per thousand cigarettes.
2. Cigars	£98.02 per kilogram.
3. Hand-rolling tobacco	£87.74 per kilogram.
4. Other smoking tobacco and chewing tobacco	£43.10 per kilogram.

(2)

This section shall be deemed to have come into force at 6 o’clock in the evening of 26th November 1996.

Annotations

I1: S. 8 wholly in force at 6 o'clock in the evening of 26.11.1996 see s. 8(2).