Finance Act 1993 (c. 34)

Part I U.K. Customs and Excise and Value Added Tax

Chapter I U.K. General

Tobacco products duty U.K.

13 Rates of duty. U.K.

(1) For the Table in Schedule 1 to the M1 Tobacco Products Duty Act 1979 there shall be substituted—

“ TABLE

1. Cigarettes	An amount equal to 20 per cent. of the retail price plus £48.75 per thousand cigarettes.
2. Cigars	£72.30 per kilogram.
3. Hand-rolling tobacco	£76.29 per kilogram.
4. Other smoking tobacco and chewing tobacco	£31.93 per kilogram.”

(2) This section shall be deemed to have come into force at 6 o’clock in the evening of 16th March 1993.

Commencement Information

I1 S. 13 in force at 6 p.m. on 16.3.1993: see s. 13(2)

Marginal Citations

M1 1979 c. 7.