Finance Act 1986

1 Tobacco products.U.K.

(1)For the Table in Schedule 1 to the M1Tobacco Products Duty Act 1979 there shall be substituted—

Table
1.CigarettesAn amount equal to 21 per cent. of the retail price plus £30·61 per thousand cigarettes.
2.Cigars£47·05 per kilogram.
3.Hand-rolling tobacco£49·64 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 21st March 1986.

Marginal Citations