Section 12 Rates of tobacco products duty.

(1)

For the Table of rates of duty in Schedule 1 to the M1Tobacco Products Duty Act 1979 substitute—

“
TABLE
1. Cigarettes An amount equal to 22 per cent. of the retail price plus £90.43 per thousand cigarettes.
2. Cigars £132.33 per kilogram.
3. Hand-rolling tobacco £95.12 per kilogram.
4. Other smoking tobacco and chewing tobacco £58.17 per kilogram.
”

(2)

This section shall be deemed to have come into force at 6 o’clock in the evening of 21st March 2000.

Annotations

Marginal citations

M1: 1979 c. 7.

1. Cigarettes	An amount equal to 22 per cent. of the retail price plus £90.43 per thousand cigarettes.
2. Cigars	£132.33 per kilogram.
3. Hand-rolling tobacco	£95.12 per kilogram.
4. Other smoking tobacco and chewing tobacco	£58.17 per kilogram.