Section 10 Rates of tobacco products duty.

(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 22 per cent. of the retail price plus £77.09 per thousand cigarettes.
2. Cigars £114.79 per kilogram.
3. Hand-rolling tobacco £87.74 per kilogram.
4. Other smoking tobacco and chewing tobacco £50.47 per kilogram.

(2)

This section shall come into force on 1st December 1998.

Annotations

Marginal citations

M1: 1979 c. 7.

1. Cigarettes	An amount equal to 22 per cent. of the retail price plus £77.09 per thousand cigarettes.
2. Cigars	£114.79 per kilogram.
3. Hand-rolling tobacco	£87.74 per kilogram.
4. Other smoking tobacco and chewing tobacco	£50.47 per kilogram.