Finance Act 1985 (c. 54)

PART I Customs and Excise and Value Added Tax

CHAPTER I Customs and Excise

The rates of duty

2 Tobacco products

(1) For the Table in Schedule 1 to the [1979 c. 7.] Tobacco Products Duty Act 1979 there shall be substituted—

“TABLE

1. Cigarettes	An amount equal to 21 per cent, of the retail price plus £26-95 per thousand cigarettes.
2. Cigars	£47-05 per kilogram.
3. Hand-rolling tobacco	£43-73 per kilogram.
4. Other smoking tobacco and chewing tobacco.	£24-95 per kilogram.”

(2) This section shall be deemed to have come into force on 22nd March 1985.