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 there shall be substituted—

“
TABLE
1. Cigarettes... An amount equal to 21 per cent. of the retail price plus £72.06 per thousand cigarettes.
2. Cigars... £105.86 per kilogram.
3. Hand-rolling tobacco... £87.74 per kilogram.
4. Other smoking tobacco and chewing tobacco... £46.55 per kilogram.
”

(2)

This section shall come into force on 1st December 1997.

Annotations

Marginal citations

M1: 1979 c. 7.

1. Cigarettes...	An amount equal to 21 per cent. of the retail price plus £72.06 per thousand cigarettes.
2. Cigars...	£105.86 per kilogram.
3. Hand-rolling tobacco...	£87.74 per kilogram.
4. Other smoking tobacco and chewing tobacco...	£46.55 per kilogram.