Tobacco Products Duty Act 1979

Section 2(1).

SCHEDULE 1 U.K. Table of Rates of Tobacco Products Duty

[F1 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.]

Textual Amendments

F1 The Table in Sch.1 substituted (with effect from 6 p.m. on 19.3.1991) by Finance Act 1991 (c. 31, SIF 40:1), s. 2(1)(2).