# Finance Act 2000, Section 12: Rates of tobacco products duty.


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

---
Source: https://www.legislation.gov.uk/ukpga/2000/17/section/12 (the official version)
Page: https://openlegislation.uk/finance-act-2000/section-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.