# Tobacco Products Duty Act 1979, Section 4: Calculation of duty in case of cigarettes more than 8 cm. long.

Extent: E+W+S+N.I.

For the purposes of the references to a thousand cigarettes in paragraph 1 in the Table in Schedule 1 to this Act . . . any cigarette more than 8 cm. long (excluding any filter or mouthpiece) shall be treated as if the first 8 cm. of it, each 3 cm. portion of the remainder of it (if any) and the remaining portion of it (if any) were a separate cigarette.

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Source: https://www.legislation.gov.uk/ukpga/1979/7/section/4 (the official version)
Page: https://openlegislation.uk/tobacco-products-duty-act-1979/section-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.