# Finance (No. 2) Act 1997, 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 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.

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Source: https://www.legislation.gov.uk/ukpga/1997/58/section/12 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-1997/section-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.