4 Calculation of duty in case of cigarettes more than [F18 cm.] long.U.K.
For the purposes of the references to a thousand cigarettes in paragraph 1 in the Table in Schedule 1 to this Act . . . F2 any cigarette more [F3than 8 cm.] long (excluding any filter or mouthpiece) shall be treated as if [F4the 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.
Textual Amendments
F1Words in s. 4 heading substituted (1.1.2011) by Finance (No. 3) Act 2010 (c. 33), s. 23(1)(2)
F2Words repealed by Finance Act 1981 (c. 35, SIF 40:1), s. 139(6), Sch. 19 Pt. III
F3Words in s. 4 substituted (1.1.2011) by Finance (No. 3) Act 2010 (c. 33), s. 23(1)(a)(2)
F4Words in s. 4 substituted (1.1.2011) by Finance (No. 3) Act 2010 (c. 33), s. 23(1)(b)(2)