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Changes over time for: Section 2
Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 19/03/1991.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 1991, Section 2.
Changes to Legislation
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2 Tobacco products.U.K.
(1)For the Table 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 £40.15 per thousand cigarettes. |
| 2. Cigars | £61.72 per kilogram. |
| 3. Hand-rolling tobacco | £65.12 per kilogram. |
| 4. Other smoking tobacco and chewing tobacco | £28.69 per kilogram.” |
(2)This section shall be deemed to have come into force at 6 o’clock in the evening of 19th March 1991.
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