Section 1 Rates of tobacco products duty

(1)

For the Table of rates of duty in Schedule 1 to the Tobacco Products Duty Act 1979 (c. 7) substitute—

Table
1. Cigarettes An amount equal to 22 per cent of the retail price plus £96.88 per thousand cigarettes.
2. Cigars £141.10 per kilogram.
3. Hand-rolling tobacco £101.42 per kilogram.
4. Other smoking tobacco and chewing tobacco £62.03 per kilogram.

(2)

This section shall be deemed to have come into force at 6 o'clock in the evening of 9th April 2003.

1. Cigarettes	An amount equal to 22 per cent of the retail price plus £96.88 per thousand cigarettes.
2. Cigars	£141.10 per kilogram.
3. Hand-rolling tobacco	£101.42 per kilogram.
4. Other smoking tobacco and chewing tobacco	£62.03 per kilogram.